S KUMARS ASSOCIATESAGRAWAL Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) By way of the present petition under Article 226 of the Constitution of India, the Petitioners have sought for quashment of Annexure P-1, dated 21.3.2017, passed by Respondent No.1-Additional Commissioner (Preventive), whereby he has issued a garnishee notice to the management of South Eastern Coalfields Limited (SECL) asking the SECL authorities to henceforth deposit whatever amount due payable to the Petitioners in due course to be deposited as service tax in the government exchequer under the head of mining service.

(2.) The said notice has been issued invoking the powers under Section 87 and Section 87(b)(i) of the Finance Act, 1994. It is also relevant to mention that the said notice is in respect of the assessment year 2016-17.

(3.) The allegation against the Petitioners is that they have not paid the service tax for quite some time including the year 2016-17 and therefore it has been necessitated for the department to issue a letter to the garnishee for recovery of the dues by collecting those money which the management of SECL was to pay to the Petitioners.