Saifuddin Ahmad vs the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Thru. Chairman and Others

Neutral Citation No. - 2024:AHC-LKO:78803

Court No. - 7

Case :- WRIT TAX No. - 52 of 2024

Petitioner :- Saifuddin Ahmad Respondent :- The Customs, Excise And Service Tax Appellate Tribunal, Allahabad Thru. Chairman And Others Counsel for Petitioner :- Ankit Pande Counsel for Respondent :- Dipak Seth, Kuldeepak Nag (K.D.Nag)

¶5

Hon'ble Pankaj Bhatia,J.

¶6

Heard the counsel for the petitioner and Sri K. D. Nag the counsel for the respondent.

¶7

The present petition has been filed by the petitioner seeking to challenge the order dated 22.11.2021 whereby the demand under the Service Tax was assessed and confirmed against one Firm M/s Mohammad Hadees, B-139, Prakash Lok Colony, Indira Nagar, Lucknow. The appeal against the said order was dismissed for want of pre-deposit.

¶8

While challenging the said orders, the contention of the counsel for the petitioner is that the petitioner is the son of the sole proprietor of the Firm and he apprehends that the recovery shall be affected against him in pursuance to the said two impugned orders. All the notices sent by the respondents are in the name of the Firm of which the father of the petitioner was the sole proprietor.

¶9

From the documents, there appears to be no document wherein the respondents are intending or taking any steps for recovery of the adjudicated dues vide order dated 22.11.2021 against the petitioner. In view thereof, no cause of action accrues for filing the writ petition at this stage.

¶10

After the submission, the counsel for the petitioner prays that he may be permitted to withdraw the writ petition with the liberty to take action as and when any action is initiated against the petitioner.

¶11

The writ petition is dismissed as withdrawn with the liberty as prayed for.

¶12

Order Date :- 27.11.2024 VNP/-

¶13

Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench

Saifuddin Ahmad v. the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Thru. Chairman and Others

Case brief

What is this about?

What did the court decide?

Saifuddin Ahmad v. the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Thru. Chairman and Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

All orders in this case

Similar cases

Smt. Vandana Mishra Vs Diwakar Nath Mishra

Smt. Shahida Begum Vs Sirajuddin Qureshi

Priya Gupta Vs Durgesh Agarwal

Anwar Ali Vs Aas Mohammad and Anr.

Smt. Sikha Gupta Vs Pawan Gupta

Babu Lal Verma Vs Motor Accident Claims Tribubal/ District Judge Bahraich