WRIT PETITION 10326 of 2017 on 30 December 2016

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction)

THURSDAY, THE TWENTY FIRST DAY OF MARCHTWO THOUSAND AND TWENTY FOUR

PRESENT

THE HON'BLE SRI JUSTICE K.LAKSHMANANDTHE HON'BLE SMT. JUSTICE P. SREE SUDHA

wRlT PETlfioN No. 10326 oF 2017

Between:

[\//s. Parameswara Art Productions, Plot No.761, RoadHyderabad. Rep. by its Proprietor, Mr. Ganesh Babu Bandla.Hyderabad. Rep. by its Proprietor, Mr. Ganesh Babu Bandla.

No.39, Jubilee Hills, ...PETITIONER

AND

1. Union of lndia, represented by its Secretary, Ministry of Finance, Departmentof Revenue, Central Secretariat, New Delhi.of Revenue, Central Secretariat, New Delhi.

2. The Commissioner, Central Excise Customs & Service Tax, Hyderabad llCommissionerate, Kendriya Shulk Bhavan, Basheerbagh, Hyderabad.Commissionerate, Kendriya Shulk Bhavan, Basheerbagh, Hyderabad.

...RESPONDENTS

Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ or order especially in the nature of writ of mandamusdeclaring that the Order-in-Original No. Hyd-Excus-002-Com-050-16-'17 dt.30.12.2016 passed by the Respondent No. 2 as being illegal, arbitrary, unlawful,without jurisdiction, violative of principles of natural justice and contrary to theprovisions of the Finance Act, 2014, and consequently set aside the same to theextent that it levies an amount of Rs. 9,99,68,279l- (Rupees Nine crores ninetynine lakhs sixty eight thousand two hundred and seventy nine only) under taxabteservice of other taxable serives - other than the ['1 ]19 listed and imposes penalty ofan equivalent amount under Section 78 of the Finance Act, 1994 and otherpenalties in terms of section 77.

l.A. NO: 1 OF 2017(WPMP . NO: 12795 OF 20171

Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to passan order staying all further proceedings pursuant to Order-in-Original No. Hyd-Excus-002-Com-050-16-17 dt.30.12.2016 passed by the Respondent No. 2 to theextent that it levies an amount of Rs. 9,99,68,279l- (Rupees Nine crores ninetynine lakhs sixty eight thousand two hundred and seventy nine only) and imposespenalty of an equivalent amount under Section 78 of the Finance Act, 1994 andother penalties in terms of section 77.

Counsel for the Petitioner: SRI S. RAVI, SR. COUNSEL FORM/s. R.S. ASSOCIATESCounsel for Respondents: SRI DOMINIC FERNANDES, SR SC FOR CEC&ST

The Court made the following: ORDER

THE HONOURAPLE SRI JUSTICE K.LAKSHMAN

AND

THE HONOURABLE SMT. JUSTICE P.SREE SUDHAWRIT PETITION No.1O326 of 2Ol7

ORDER: [per ]ffon'ble Si Justice K.Lah,shman)

Sri S.Rzrr.i, learned Senior Counsel represr:nting M/ s.R.S.Associates, learned Counsel for the petitioner, seekspermission of t his Court to withdraw the present writ pctitionwith a libertv to avail appropriate remedies available under lau,.with a libertv to avail appropriate remedies available under lau,.

2. Ms.Vaishr-ravi Ambadipudi, learned Counsei replesentingM/s.R.S.Associtrtes, made an endorsement to the said effect onthe bundle.

3. In the lighl. of the same, this writ petition is dismissed aswithdrawn granting Iiberty to the petitioner to avail appropriateremedies available under law. There shall be no order as toCOStS.

Pending miscellaneous petitions, if any, shall standclosed sD/-MOHD. [ISMAIL]ASSISTANT [REGIS]SECTIOFFICER

//TRUE COPY//

To, 1. One CC to M/s. R.S. ASSOCIATES, Adv-ocates [OPUCIi. -' il; ["C-C't,i'Snr ][i,rr. ][v. ][i-ri."rqr445,,-_senior ][Standin(, Counsel ][for ][Central]Excise. Custonrs & Service Tax [OPUC-] -"FEnNh-tDES, senior Standins counsel for central 1. One CC to M/s. R.S. ASSOCIATES, Adv-ocates [OPUCIi. -' il; ["C-C't,i'Snr ][i,rr. ][v. ][i-ri."rqr445,,-_senior ][Standin(, Counsel ][for ][Central]Excise. Custonrs & Service Tax [OPUC-] -"FEnNh-tDES, senior Standins counsel for central3. - - $; cbtHii'D6MiNic Excise, Customs cbtHii'D6MiNic 3. - - $; cbtHii'D6MiNic Excise, Customs & Service Tax [OPUC]4. Two CD CoPies4. Two CD CoPies SV

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HIGH COURT

DATED:2110312024