HEMA BALASUBRAMANIAN Vs. COMMISSIONER OF SERVICE TAX, CHENNAI

JUDGEMENT

(1.) Heard Mr. S. Murugappan, the learned counsel appearing for the petitioner, Mr. T.L. Thirumulaisamy, the learned Senior Standing Counsel for the Respondents 1 and 2 and Mr. F. Terry Chellaraja, the learned counsel for the third respondent.

(2.) The petitioner has filed this Writ Petition, praying for issuance of a Writ of Certiorarified Mandamus, to quash the proceedings of the second respondent, culminating in a notice of attachment of immovable property, dated 19-11-2012.

(3.) To test the correctness of the impugned notice, the following facts would be relevant:-