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2014 Supreme(All) 1899

SURYA PRAKASH KESARWANI
VANDANA TRAVELS – Appellant
Versus
COMMISSIONER (APPEALS), CENTRAL EXCISE & SERVICE TAX – Respondent


Advocates:
Counsel :
T.P. Singh, Siddharth Nandan and Narendra Singh for the Petitioner; Vinod Kant, Ashok Singh, C.S.C., Gyan Prakash and U.S. Singh for the Respondents.

JUDGMENT

Hon’ble Surya Prakash Kesarwani, J.—Heard Sri T.P. Singh, learned Senior Advocate assisted by Sri Siddharth Nandan, learned counsel for the petitioner, Sri Vinod Kant and Sri Ashok Singh, learned Senior Standing Counsels for the respondent Nos. 1, 2, 3, 4 and 5 and Sri Gyan Prakash, learned Assistant Solicitor General of India for respondent No. 6.

2. In this writ petition the petitioner has prayed for the following relief :

(i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 30.1.2014 alongwith the orders dated 11.6.2013, 10.10.2013 and 22.5.2008.

(ii) Issue a writ, order or direction in the nature of mandamus directing the respondent authorities not to take any coercive steps in pursuance of the order dated 30.1.2014 alongwith the orders dated 11.6.2013, 10.10.2013 and 22.5.2008.

Facts of the case.

3. Briefly stated the facts of the present case are that the petitioner is a service provider as Rent-a-cab-operator. He applied for registration under the Finance (No. 2) Act of 1994 (hereinafter referred to as the Act) with the Deputy Commissioner, Central Excise and Service Tax Division-I, Allahabad i.e. respondent No. 2 who iss
















































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