Delhi Court April 2006 Judgments

Airports Authority of India Vs. Central Board of Excise and Customs

Court: Delhi

Reported in: (2007)207CTR(Del)196

T.S. Thakur, J.1. The only grievance which the petitioner has made in the present writ petition is that the respondents have under threats and coercion recovered a sum of Rs. 20 crores as service-tax on license fee/royalty/rent received by it towards non-cargo revenue without any order of assessment determining its liability or quantifying the amount recoverable from it. It is urged on behalf of the petitioner that although the record summoned by the respondents in connection with the proposed assessment proceedings has already been submitted yet the respondents have neither concluded the proceedings nor indicated the reasons for their failure. On the contrary, they have threatened the officials of the petitioner with arrest and detention and thereby coerced them to pay a huge amount of money towards tax which has not so far been held payable. The following relief has in the above backdrop been prayed for:(a) Issue a writ of certiorari calling for the service-tax assessment records per...