- (1.) Heard Sri T.P. Singh, learned Senior Advocate assisted by Sri Siddharth Nandan, learned counsel for the petitioner, Sri Vinod Kant and Sri Ashok Singh, learned Senior Standing Counsels for the respondent nos. 1, 2, 3, 4 and 5 and Sri Gyan Prakash, learned Assistant Solicitor General of India for respondent no. 6.
(2.) In this writ petition the petitioner has prayed for the following relief:- (i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 30.1.2014 alongwith the orders dated 11.6.2013, 10.10.2013 and 22.5.2008. (ii) Issue a writ, order or direction in the nature of mandamus directing the respondent authorities not to take any coercive steps in pursuance of the order dated 30.1.2014 alongwith the orders dated 11.6.2013, 10.10.2013 and 22.5.2008. Facts of the case.
(3.) Briefly stated the facts of the present case are that the petitioner is a service provider as Rent-a-cab-operator. He applied for registration under the Finance (No. 2) Act of 1994 (hereinafter referred to as the Act) with the Deputy Commissioner, Central Excise and Service Tax Division-I, Allahabad i.e. respondent no. 2 who issued a registration certificate allotting STC No. "AAEFV4956GST001" vide order dated 4.4.2006 showing address of the petitioner as "Chak Chhatnag Road, Jhunsi, Allahabad". An assessment order dated 16.3.2010 for the period from September, 2000 to September, 2005, October 2005 to March 2006, April 2006 to March 2007 and May 2008 to July 2008 was passed by the jurisdictional assessing authority i.e. respondent no. 2. The petitioner filed an appeal before the Commissioner (Appeal), which was dismissed vide order dated 31.3.2011 due to non-compliance of the condition of pre-deposit.;