- (1.) Earlier, all the eight writ petitions were filed jointly (Writ Petition No. 8107 (MB) of 2013), but on the preliminary objection, this Hon'ble Court vide order dated 11-9-2013, dismissed the petition with liberty to file separately writ petition of each assessee. In all the present writ petitions, the facts and circumstances are identical. So, all the writ petition are being heard finally with the consent of the Counsel for the parties and are decided by common judgment.
(2.) Factual matrix of the cases are that the Central Excise Department on various dates has issued intimation under Rule 5A(2), to assessees for making a reference to conduct an Audit under EA-2000. For the said purpose, the necessary documents were demanded from the petitioners-assessees. The petitioners-assessees objected and also challenged the vires of Rule 5A(2) of the Service Tax Rules, 1994 inter alia on the ground that the provision of Rule 5(A)(2) are contrary to the provision of Section 72 of the Service Tax Act.
(3.) In order to resolve the dispute, Counsel for the petitioners submits that Writ Petition No. 11954 (MB) of 2013 be treated to be leading petition and in the said petition, the petitioner-assessee has asked for the following relief:-- A. A writ, order or direction in the nature of Certiorari quashing sub-rule (2) of Rule 5A of the Service Tax Rules, 1994, empowering opposite party No. 2 to depute departmental officers as Auditor being arbitrary, illegal and ultra vires to the provisions of the Finance Act, 1994, contained in Annexure No. 9 to the writ petition. B. A writ, order or direction in the nature of Certiorari quashing the impugned letter contained in Annexure No. 2, issued by the opposite party No. 2 for conducting audit by the departmental officers of petitioner's records without assigning any reason thereof, by declaring it as illegal and without authority of law. C. A writ, order or direction in the nature of Mandamus directing opposite parties for regulating audit of service tax of assessee to make specific provision under Finance Act, 1994, and to prescribe norms for eligible category for selection of assessee for the purpose of audit, prescribe minimum qualification for the officers conducting audit for which audit is to be conducted, Format of Audit Report indicating circumstances under which such audit is to be conducted. D. Any other suitable writ, order or direction as the Hon'ble Court may deem fit and proper in the circumstances of the case. E. To award costs of the writ petition in favour of the petitioners.;