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2015 Supreme(Cal) 685

BISWANATH SOMADDER
Tirthankar Ghosh – Appellant
Versus
Superintendent (SIV), Service Tax – II Kolkata – Respondent


Advocates Appeared:
For the Petitioner: B.R. Bhattacharya, Sib Sankar Roy, Soumay Majumder, Asim Kumar Barman, Sukalpa Seal
For the Customs Authority : S.B. Saraf, K.K. Maity
For the Union of India : Ujjal Kumar Ray

JUDGMENT :

Let the affidavit-of-service filed in Court today be kept on record.

2. The subject-matter of challenge in the instant writ proceeding – a remand application dated 8th September, 2015 – arises due to evasion of payment of service tax by the petitioner.

3. In the instant writ petition the petitioner seeks, inter alia, issuance of a mandatory order commanding the concerned respondent authorities to cancel and/or withdraw and/or rescind of the remand application dated 8th September, 2015. The petitioner has also sought for a mandatory direction upon the concerned respondent authorities to determine his dues on account of Service Tax from all his three-business entities separately before initiating any recovery proceedings or before taking any further coercive action against the petitioner. The petitioner has also prayed for a mandatory order directing the concerned respondent authorities to make final adjudication based on the Court’s order dated 3rd November, 2015.

4. It is quite evident that a criminal proceeding has been initiated against the petitioner, which is pending before the learned Additional Chief Judicial Magistrate at Alipore (South 24 Parganas). The records revea






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