Toji Raphel P v. Union of India
Case brief
What is this about?
In this writ petition, the petitioner sought quashing of service tax orders and a declaration excluding works for irrigation canals from service tax. The Court observed that statutory appeals were already filed. Instead of deciding merits, the Court directed the appellate authority to decide the pending appeals as expeditiously as possible. The writ petition was subsequently closed.
What did the court decide?
Directed the appellate authority to decide the pending appeals as expeditiously as possible; writ petition closed.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
FRIDAY, THE 17TH DAY OF JUNE 2016/27TH JYAISHTA, 1938
WP(C).No. 12968 of 2016 (U)
PETITIONER(S):
TOJI RAPHEL P., PUDUSSERIPADY HOUSE, KALYNAPETTA, KANNIMARI P.O., CHITTOOR, PALAKKAD -678 534.
BY ADVS.SRI.K.SASIKUMAR
SRI.P.S.RAGHUKUMAR
SRI.S.ARAVIND
RESPONDENT(S):
1. UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 01.
Issues for consideration
2 issues framed by the court
Whether appeals filed against the impugned service tax orders can be disposed of expeditiously by the appellate authority.
Whether the service tax levied on works undertaken for irrigation canals is excluded under Section 65(105)(zzzza) of Finance Act, 1994.
Parties & counsel
- petitioner
Toji Raphel P.
- respondent
Union of India
Coram
A.M. Shaffique
Case details
As recorded by the court registry
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