IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

W.P. NO…………………OF 2024

District :Navi Mumbai

In the matter of:
An application under Article 226 of the

Constitution of India;

-And-

In the matter of:

A writ of and/or in the nature of Mandamus

and/or Certiorari and/or any other appropriate

writ or writs;

-And-

In the matter of :

Issuance or order or orders and/or direction or

directions ;
 2

-And-

In the matter of:

Wrongful Ex-partee Order of Respondent No 2

dated 28th June 2024 passed against the

Petitioner No 1;

1. C

ONSOLE CARGO LOGISTICS

SERVICES (I) PRIVATE LIMITED

having its registered office at A-303,

Balaji Bhavan, Plot No. 44, Sector 44A,

Seawood (West), Navi Mumbai,

Maharashtra, India – 400706

2. VRUSHALI PANDEY ANURAG

Director of petitioner No 1, having Office

at working for gain at A-303, Balaji

Bhavan, Plot No. 44, Sector 44A,

Seawood (West), Navi Mumbai,

Maharashtra, India – 400706

and residing at

…Petitioners

-Versus-
1. UNION OF INDIA
 3

2 COMMISSIONER,

CGST & C X, Navi Mumbai, having is

office at 16th Floor Satara Plaza , Palm

Beach Road, Sector 19 D, Vashi, Navi

Mumbai 400 705

3. ASSISTANT COMMISSIONER,

CGST & C X, Division VI, Belapur

Navi Mumbai

4. ASSISTANT COMMISSIONER,

(TAR) CGST & C X, Division VI,

Belapur Navi Mumbai

…Respondents

To

TO THE HON’BLE CHIEF JUSTICE AND OTHER

PUSINE JUDGES OF THIS HON’BLE COURT

The humble petition of the petitioner above

named:

MOST RESPECTFULLY SHEWETH:

 4

1. The petitioner no.1 is a registered company under the Companies Act 1956,

having registered office at A-303, Balaji Bhavan, Plot No. 44, Sector 44A,

Seawood (West) , Navi Mumbai, Maharashtra, India – 400706. The petitioner

no.2 is one of the Director of the petitioner no.1 and is a citizen of India.

2. The petitioner No.1 is a reputed Custom Broker and international Freight

Forwarding Agent. The Petitioner No.1 are having tie up with the leading

IATA for the best air freight rates for all worldwide destinations. The

Petitioner No 1 is highly expertise in ocean freight for general cargo, project

cargo, hazardous cargo, OD cargo and Perishable cargo. The Petitioner No 1

is into container transportation and coil transportation..

3. The Petitioner No 2 is the Director of Petitioner No 1 and is a permanent

resident of Mumbai working for gain and residing at the address mentioned in

the cause title and is a citizen of India. That the petitioners are filing this

petition to allow the petitioners a personal hearing in the proceeding in

relation to disputes pertaining to Service Tax Returns for the period FY 2015-

2016 being V/AE/Bel/SCN/Console/684/2020-21.

4. The petitioners submit that the petitioner No 1, was registered under the

Service Tax and were holding Service Tax Registration No.

AAFCP6948LSD001 before GST was introduced. As per the Service Tax

Registration Certificate the petitioner No 1 was liable to pay Service Tax

under the provisions of the Finance Act, 1994.

 5

5. That the petitioners regularly pay the Income Taxes. The petitioners

submit that they have filed Tax Returns with the Income Tax Department

showing their gross receipts as Rs. 3,16,42,928/- for the F.Y. 2015-2016.

Hereto annexed and marked Exhibit “A” is the copy of the ITR for the FY

2015-2016.

6. It has been alleged by the concerned Respondent Authority that the

Petitioner No 1 has failed to file their Service Tax Return for the period F.Y.

2015-16 as required under the provisions of law.

7. That the Respondent No 1 issued Notices to the petitioner No 1 on dated

24th August 2020 and 24th September .2020 asking the petitioner No 1 to

submit the copies of the documents such as Balance Sheets, Sale Invoices,

Sales Ledger, Income Tax Return filed. Form 26AS etc. for the period from

April-2015 to June-2017. Hereto annexed and marked Exhibit “B” are the

copies of the Notices.

8. That the Petitioners forwarded necessary documents to the Respondent

No 1 along with their letter dated _____. Hereto annexed and marked Exhibit

“C” is the copy of the said letter dated ______

9. That the husband of the petitioner namely Sri Anurag Kumar Pandey

who is also a Director of Petitioner No 1 was/is the main person who was

responsible in the running the business of Petitioner No 1.

 6

10. That the kidney of the husband of the petitioner namely Sri Anurag Kumar

Pandey has been malfunctioning since _____. It would not out of place to

mention that the husband of petitioner No 2 has suffering from Nephrological

Disorder and was mostly confined to bed since _____. That he has to

undergo various treatment but inspite of various treatments he has not

recovered and he is still in bed. Hereto annexed and marked Exhibit “D” are

copies of medical reports.

11. The petitioner submits that although the petitioner No 2 was looking

after the business during the absence of her husband Sri Anurag Kumar

Pandey, she was not having much knowledge of the business and the entire

facts and circumstances was in the knowledge of Sri Anurag Kumar Pandey.

12. It is submitted that it has been alleged by the Respondent No 1 that upon

examination of the data provided by Income Tax Department, it was held that

the petitioner had declared their Income, under the head/nature of Service as

"Service Sector [Others]", amounting to Rs. 3,16,42,928/- for the Financial

Year 2015-16. It has been further alleged that since no records of petitioner

No 1 were available for verification and ascertaining of the fact that the

Services rendered by them the said period were taxable or covered under the

negative list of Services under Section 66D of the Finance Act, 1994.

13. That the husband of the Petitioners No 2 was looking after the matter

pertaining to Service Taxes and since he was mostly bedridden, the petitioner

No 1 on various occasion has informed through their authorized representative

that the husband of the petitioner namely Sri Anurag Kumar Pandey has

undergone kidney transplant and he is facing some after –transplant

 7

complications. Hereto annexed and marked Exhibit “E” are copies of letters

forwarded to Respondent No 1

14. The petitioners submit that the Respondent Authorities issued notice for

personal hearing but due to the health reason the husband of Petition No 2

Shree Anurag Kumar Pandey, he could not attend. It is submitted that the

absence of Sri Anurag Kumar Pandey was not intentional but for the health

issue which has restricted his movement. That time to time letter were

forwarded to the concerned Authorites seeking adjournment. Hereto annexed

and marked Exhibit “F” are the copies of the said letters.

15. That hearing was done expartee. That the matter was proceeded ex-partee and

the Additional Commissioner, Central GST & Ex Navi Mumbai was pleased

to hold that in the instant case, the petitioner No 1 has failed in assessing the

appropriate Service Tax payable by them and declaring the same truthfully in

the periodical ST-3 returns required to be filed by them. Further, while

passing the Order dated 28th June 2024 it was held that during investigation

the Concerned Department of the Respondent that the Petitioner No 1 has

abstained from submitting their complete accounts/documents despite being

called upon to do so.

16. It was observed that the Petitioner No 1 has failed to respond to the repeated

correspondences made with them by the investigating officers for submission

of documents.

17. It has been also alleged that the Petitioner No 1 withheld information and

failed to disclose full information not only during investigation but also during
 8

adjudication proceedings with intent to evade payment of duty for the period

from April, 2015 to June, 2017 for the considerations received, as discussed

above.

18. That it was inter-alia held by the Respondent No 2 while passing the

impugned order that Service Tax amounting to Rs. 1,19,92,669/- (including

cess) as per the computation arrived in the SCN for the period from April

2015 to June, 2017, is to be recovered under proviso to Section 73(1) of the

Finance Act, 1994 from Petitioner No 1. Hereto annexed and marked Exhibit

“G” is the copy of the Order dated 28th August 2024.

19. The Petitioner submits that certain documents could not be filed by the

Petitioners as the same were in knowledge of the Shree Anurag Kumar

Pandey and due to his prolonged sickness he was not able to furnish the same

to the concerned Respondent Authorities.

20. That since the order was passed ex-parte, the Petitioners forwarded a letter on

_____ to the Respondent Authorities requesting them to allow the Petitioner

file all the required documents in their possession and rehear the matter and

then pass the required order. Hereto annexed and marked Exhibit “ H” is the

copy of the said letter

21. The petitioner submit that Sec 33A. of the Central Excise Act says that the

adjudicating authority shall, in any proceeding under this chapter or any other

provision of this Act, give opportunity of being heard to a party in a

proceeding, if the party so desires and the adjudicating authority may, if

 9

sufficient cause is shown, at any stage of proceeding referred to in sub-section

(1), grant time, from time to time, to the parties or any of them and adjourn the

hearing for reasons to be recorded in writing.

22. It is submitted that the absence before the Adjudication Officer for hearing

was not unintentional but for reasons which is beyond the control of the

Petitioners. It is submitted that Shree Anurag Kumar Pandey was and is

bedridden for medical problem and he was the only person who are in full

knowledge of the matter. That because of his ill health, the petitioner No 1

could not appear before the Adjudicating Officer and the Order impunged was

passed.

23. In the facts aforesaid it is submitted that since the absence was intentional, one

opportunity be granted for personal hearing fo any person from the side of the

Petitioner No 1 before the Adjudicating Authority and the Petitioner No 1 be

granted to produce necessary documents. It may not be out of place to

mention that the petitioner No 1 forwarded a letter to that effect dated _____

to the concerned Respondent Authority but was of no effect. The Respondent

did not even reply to the same.

24. It is submitted that a Tribunal can always recall or modify its own order. The

Petitioners are also not asking to recall the order dated 28 th June 2024 in toto.

What the Petitioner is asking is, to allow the petitioner to place its case before

the Adjudication Authority and place relevant documents and after hearing the

same the Adjudicating Authority pay ass necessary orders after modifying

and/or recalling its order dated 28th June 2024.

 10

25. That the letter of the petitioner for re-hearing and filing relevant documents

were not considered.

26. The petitioner states that the acts and conducts of the respondent authorities is

in violation of the rights of the petitioners as protected by Article 14 and 21 of

the Constitution of India.

27. The petitioners state that the action and/or inaction of the respondents

authorities are arbitrary, illegal, wrongful and bad in the eyes of law and thus

being aggrieved by and thoroughly dissatisfied by the said wrongful, arbitrary

and illegal acts of the respondents, the petitioners are moving this Hon’ble

Court on the following amongst other grounds which are without prejudiced to

one another :-

GROUNDS

I. For that the Respondent No 2 passed the impugned order holding that

Service Tax amounting to Rs. 1,19,92,669/- (including cess) as per the

computation arrived in the SCN for the period from April 2015 to June,

2017, is to be recovered under proviso to Section 73(1) of the Finance

Act, 1994 from Petitioner No 1.

II. For that the impugned order of payment of Service Tax from Petitioner No

1 was passed ex-partee and the petitioners want to participate in the

hearing but the said request have not been considered by the Respondent

Authorities .
 11

III. For that the Petitioner could not file certain documents to the Respondent

Authorites as the same were in knowledge of the Shree Anurag Kumar

Pandey and due to his prolonged sickness he was not able to furnish the

same to the concerned Respondent Authorities. The Respondents were

fully aware of the same.

IV. For that since the order was passed ex-parte, the Petitioners forwarded a

letter on _____ to the Respondent Authorities requesting them to allow

the Petitioner file all the required documents in their possession and

rehear the matter and then pass the required order but the same was not

concederred.

V. For that as per the provision of Sec 33A. of the Central Excise Act the

adjudicating authority shall, give opportunity of being heard to a party

in a proceeding, if the party so desires. However inspite of forwarding

letter dated _____ the same has been denied.

VI. For that the Adjudicating Authority failed to appreciate that if sufficient

cause is shown, at any stage of proceeding referred to in sub-section (1)

of Sec 33A. of the Central Excise Act, the Respondents can grant time,

from time to time, to the parties or any of them and adjourn the hearing

for reasons to be recorded in writing.

VII. For that the Adjudicating Authority failed to appreciate that since the

absence was intentional, one opportunity be granted for personal

hearing of any person from the side of the Petitioner No 1 before the
 12

Adjudicating Authority and the Petitioner No 1 be granted to produce

necessary documents.

VIII. For that Tribunal can always recall or modify its own order . in the

instant case Inspite of letter dated ____ the Respondent Authorities

faield and/or neglected to do the needful.

IX. For that the Respondent Authorities failed to consider that what the

Petitioner is asking is, to allow the petitioner to place its case before the

Adjudication Authority and place relevant documents and after hearing

the same the Adjudicating Authority pay ass necessary orders after

modifying and/or recalling its order dated 28th June 2024.

X. For that the letter of the petitioner for re-hearing and filing relevant

documents were not considered.

XI. For that the respondent authority has also wrongfully and illegally and

without giving any reasons reffused to reply to the letter dated _____

forwarded by the Petitioner No 1

XII. For that the action on the part of the respondent authorities are in

violation of Article 14 and 21 of the Constitution of India.

XIII. For that such purported act of the respondents will surely affect the

petitioners right to carry on business and to earn their livelihood which

is violative of Article 19(i)(g) of the Constitution of India.

 13

XIV. For that the respondent authorities being a public body has to act in

public interest and any infraction of that duty is amenable to

examination by Court.

XV. For that the acts and conducts of the concerned respondent is

arbitrary, illegal and malafide.

XVI. For that the acts and conducts of the respondent authorities is

violative of the rights of the petitioners as protected by Article 14

and 300A of the Constitution of India.

28. The petitioners have no other alternative efficacious remedy and the

reliefs as prayed if granted will afford complete remedy to the

petitioners.

29. This Petition is filed by Petitioner No 2 on behalf of Petitioner No 1 by

virtue of Resolution of Board of Directors dated _____ . That the

necessary Board Resolution in favour of Petitioner is No 1 annexed

hereto as Exhibit “I”.

30. The petitioners state and submit that the petitioner has not filed any writ

petition under Article 226 of the Constitution of India on the self-same

cause of action was moved either before any other civil court in India or

before this Hon’ble Court.

 14

31. The petitioners have repeatedly demanded justice from the respondents

which has however, been denied to the petitioners. As such, any further

demand for justice is likely to result in mere idle and empty formality.

32. The petitioners therefore submit that a Writ of Certiorari or a Writ in the

nature of Certiorari or any other appropriate Writ, order or direction be

made calling for the records of the case be granted. The petitioners

respectfully submit that the Hon’ble Court may after going through the

legality of the case pass appropriate orders against the Respondents.

33. The petitioners are entitled to a Writ of Mandamus or a Writ in nature of

Mandamus or any appropriate Writ, order or direction against the

Respondent to allow the petitioner to appear before the Adjudicating

Authority and file relevant documents.

34. That the petitioners have no other alternative, adequate, effective and

efficacious remedy under the present circumstances of the case than to

pray before this Hon’ble Court for relief. The reliefs as prayed for

herein if granted would afford complete relief to the petitioners.

35. That the balance of convenience is in favour of the petitioners.

36. The Respondents No 2-4 have their respective officers/office in Navi

Mumbai within the Appellate Side Jurisdiction of this Hon’ble Court and,

therefore this Hon’ble Court has jurisdiction to try and entertain this

Petition on Appellate Side of this Hon’ble Court

 15

37. The petitioner has paid the requisite Court Fees.

38. This application is made bonafide and in the interest of justice.

39. Unless the orders as prayed for herein are passed, the petitioner will

suffer irreparable loss, prejudice and injury.

40. The petitioner shall rely on documents, a list whereof is annexed hereto.

The Petitioners therefore pray:

a) A Writ in the nature of Mandamus do issue commanding the

respondent authorities and each one of them and/or their officers, agents

and/or assigns to allow the Petitioner to appear in personal hearing and

file necessary documents and after hearing the petitioners, the order

dated 28th June 2024 passed in V/AE/Bel/SCN/Console/684/2020-2021

may be given effect to, after making necessary modification.

b) A Writ in the nature of Mandamus do issue commanding the

respondent authorities and each one of them and/or their officers, agents

and/or assigns to forthwith stay the implimention of the order daed 28 th

June 2024 passed in V/AE/Bel/SCN/Console/684/2020-2021 .

c) A Writ in the nature of Mandamus do issue commanding the

concerned respondent authority to except the relevant documents from

the petitioner in relation to Service Tax.

 16

d) A writ of prohibition do issue prohibiting the respondents and

each one of them and/or their officers, agents and/or assigns from giving

any effect to and/or acting in terms of the said purported letter dated

June 17, 2009 and also from giving any effect to and/or acting in

furtherance to the said order dated 28 th June 2024 passed in

V/AE/Bel/SCN/Console/684/2020-2021.

e) A writ of or in the nature of Certiorari do issue commanding

the respondents to forthwith transmit to this Hon’ble Court all records

pertaining to proceedings being V/AE/Bel/SCN/Console/684/2020-

2021.

f) Rule Nisi in terms of prayers above.

g) An order of injunction be passed restraining the respondents

and each one of them and/or their officers, agents and/or assigns from

claiming the alleged sum on account of Service Tax and penalty from

the petitioner No 1

h) Interim and ad interim order in terms of prayers above

i) For such other and further orders and/or reliefs as in the

particular circumstances and nature of the case may require and may

deem fit and proper.

Advocate for the petitioners Petitioner No 2

 17

VERIFICATION

I, Vrushali Pandey Anurag, , Director of Petitioner No 1 working for gain at A-

303, Balaji Bhavan, Plot No. 44, Sector 44A, Seawood (West), Navi Mumbai,

Maharashtra, India – 400706, the petitioner No 2, , do hereby solemnly declare

that the statements made in paragraphs 1 to _____are true to my knowledge,

and that stated in the remaining paragraphs _______ are stated on information

and belief and I believe the same to be true.

Solemnly affirmed at Mumbai )

This day of August 2024 )

Deponent

Before me
 18

We are not a member of the advocate’s welfare

fund and as such welfare stamp is not affixed

Advocate for the petitioner

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CONSTITUTIONAL WRIT JURISDICTION
APPELLATE SIDE

W.P. NO…………………OF 2024

District :Navi Mumbai

In the matter of:
An application under Article 226 of the

Constitution of India;

-And-

In the matter of:

A writ of and/or in the nature of Mandamus

and/or Certiorari and/or any other appropriate

writ or writs;
 19

1. CONSOLE

CARGO LOGISTICS SERVICES (I)

PRIVATE LIMITED having its registered

office at A-303, Balaji Bhavan, Plot No.

44, Sector 44A, Seawood (West), Navi

Mumbai, Maharashtra, India – 400706

2. Vrushali Pandey Anurag

Director of petitioner No 1, having Office

at working for gain at A-303, Balaji

Bhavan, Plot No. 44, Sector 44A,

Seawood (West), Navi Mumbai,

Maharashtra, India – 400706

and residing at

…Petitioners

-Versus-
1. UNION OF INDIA

2 COMMISSIONER,

CGST & C X, Navi Mumbai, having is

office at 16th Floor Satara Plaza , Palm

Beach Road, Sector 19 D, Vashi, Navi

Mumbai 400 705

3. ASSISTANT COMMISSIONER,
 20

CGST & C X, Division VI, Belapur

Navi Mumbai

4. ASSISTANT COMMISSIONER,

(TAR) CGST & C X, Division VI,

Belapur Navi Mumbai

…Respondents

To,

The Registrar (Appellate Side)

High Court,

Bombay

Sir,

We, Console Cargo Logistics Services (I) Private Limited (petitioner No 1) and

Vrushali Pandey Anurag, (petitioner No 2 ) above named do hereby appoint

M/s ________, Advocates to appear and plead for us in the above matter.

IN WITNESS THEREOF, I have set and subscribed my respective hands

and seal to this writing at Mumbai on the day of August 2024

Accepted by us

Console Cargo Logistics Services (I)

Private Limited

Advocates
 21

Vrushali Pandey Anurag

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CONSTITUTIONAL WRIT JURISDICTION
APPELLATE SIDE

WRIT PETITION NO. OF 2024

District: Navi Mumbai

Console Cargo Logistics Services (I) Private Limited …Petitioners

-Versus-

Union of India ….Respondents

Affidavit In Support of Writ Petition

 22

I, Vrushali Pandey Anurag, the petitioner No 2 and the Director of the Petitioner

No.1, an adult inhabitant of Kolkata working for gain at A-303, Balaji Bhavan,

Plot No. 44, Sector 44A, Seawood (West), Navi Mumbai, Maharashtra, India –

400706 do solemnly state as under:

1. That I am duly authorised by the Petitioner No.1 to act, appear and

represent the Petitioners herein in the above Writ Petition and to do all acts, deeds,

matters and things as may be necessary for the same.

2. That I am conversant with the facts of the case and on the basis of records

available with the Petitioner No.1 in the above matter and I am able to depose the

same on affidavit.

3. I say that the Petitioners have filed the above Writ Petition for reliefs more

particularly set out therein. I repeat and reiterate whatever is stated in the above

Petition and pray that the contents thereof be treated as part of this Affidavit.

4. I say that the reliefs as prayed in the said Writ Petition be granted. I say

that the Petitioner No.1 and me have a prima facie case and therefore the Petition

be admitted and ad-interim and interim reliefs as prayed for may be granted.

5. In the premises aforesaid, the reliefs as Prayed in the said Writ Petition be

granted and the Writ Petition be allowed.

 23

Solemnly affirmed at Mumbai )

Dated this day of August 2024)

Deponent

Advocate for the Petitioner

Before me

IN THE HIGH COURT OF JUDICATURE AT

BOMBAY
CONSTITUTIONAL WRIT JURISDICTION
APPELLATE SIDE

WRIT PETITION NO. OF 2024

District: Navi Mumbai

Console Cargo Logistics Services (I)

Private Limited & Another …Petitioners
-Versus-

Union of India & Others ….Respondents

 24

WRIT PETITION

Dated this day of August 2024

Advocates for the Petitioners

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

WRIT PETITION NO. OF 2024

District: Navi Mumbai

Console Cargo Logistics Services (I)

Private Limited & Another …Petitioners
-Versus-

Union of India & Others ….Respondents

INDEX

Sr. No Particulars Page

1 Synopsis

2 Writ Petition

3 Exhibit A

4 Exhibit B

5 Exhibit B-1

6 Exhibit B-2
 25

7 Exhibit C

8 Exhibit D

9 Exhibit E

10 Exhibit F

11 Exhibit G

12 Exhibit H

13 Exhibit I

14 Vakalatnama

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