EBIZ.COM PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) C.M. 3281/2016 (Exemption): Allowed, subject to all just exceptions. Application stands disposed of.

(2.) Notice. Mr. Jasmeet Singh, Advocate accepts notice on behalf of respondent No. 1 Union of India and Ms. Pooja Bhaskar, Advocate accepts notice on behalf of respondent No. 2, the Director General of Central Excise Intelligence ('DGCEI').

(3.) This is a writ petition by EBIZ.Com. Private Limited seeking a declaration that the search conducted by the DGCEI, respondent No. 2, on the business premises of the petitioner on 19th January, 2016 apprehending evasion of payment of service tax by the petitioner, as well as the summons issued to the petitioner on 19th & 21st January, 2016 by the DGCEI to be illegal and ultra vires to the provisions of the Finance Act, 1994.