NDLI: Union of India & Ors. Vs. Coastal Container Transporters Association & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	goods transport agency issued under s.73 of Finance Act Art.22 cargo handling service Show cause notice
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944) Constitution of India, Finance Act, 1994 (32 of 1994)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Constitution of India: Art.226 – Show cause notice issued under s.73 of Finance Act by appellant-authority proposing to demand service tax from respondents under the category of “cargo handling service” – Respondent’s case was that the service provided by them fell under the taxable category of “goods transport agency” – Writ petition filed by respondents before the High Court challenging the show cause notice – High Court quashed the show cause notice – On appeal, held: High Court committed error in entertaining the writ petition under Art.226 at the stage of show cause notices – Neither it was a case of lack of jurisdiction nor any violation of principles of natural justice was alleged so as to entertain the writ petition at the stage of notice –High Court ought not to have entertained the writ petition, more so,when against the final orders appeal lies to the Supreme Court –When there is a serious dispute with regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at the same time, there was no reason to approach the High Court questioning the very show cause notices – Moreover, even the contents of show cause notices did not sow that there were no factual disputes –Finance Act, 1994 – s.73.
Judge	Hon'ble Mr. Justice R.Subhash Reddy
Neutral Citation	2019 INSC 272
Petitioner	Union Of India & Ors.
Respondent	Coastal Container Transporters Association & Ors.
SCR	[2019] 4 S.C.R. 915
Judgement Date	2019-02-26
Case Number	2276

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Union of India & Ors. Vs. Coastal Container Transporters Association & Ors.

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