UTTARAKHAND VAN VIKAS NIGAM Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL these writ petitions are interconnected involving identical questions of fact and law, therefore, all the writ petitions were taken up together for hearing and are being disposed of by this common judgment with the consent of learned counsel for parties.

(2.) IN all these writ petitions, show cause notices as to why VCES declaration filed by the petitioner (assessee) should not be rejected and immunity from payment of interest and penalty, claimed by the petitioner under VCES scheme, should not be denied as well as order rejecting the VCES ­ I filed by the petitioners, are impugned in the present writ petitions.

(3.) BRIEF facts of the present case, inter alia, are that petitioner /Regional Depot of Uttarakhand Van Vikas Nigam is involved in the business of collecting and selling different Forest products and Forest products are being transported for commercial purposes. On 26.07.2011, respondent Department issued notice seeking information from petitioner as to why Service Tax may not be imposed on the petitioner under the head "Transport of Goods by Road Services". Thereafter, second notice dated 07.09.2011 was issued to the petitioner (Annexure No. 2 to the writ petition), which reads as under: