- (1.) This appeal is against a judgment and order of the learned Single Judge by which no relief had been granted as prayed for.
(2.) The above writ petition was filed for the following reliefs: (A) Issue a writ of certiorari/mandamus or any other appropriate writ/order/direction against the Respondents to refund the sum of Rs. 15,00,000 and to return the records seized during the search operation. (B) A writ in the nature of prohibition prohibiting the Respondents from taking any coercive action during the pendency of the present writ petition. (C) A writ in the nature of certiorari commanding the Respondents to produce the records and to certify the same so as to render conscionable justice to the Petitioner. (D) Rule Nisi in terms of prayers (A) to (C) above. (E) An ad interim order of injunction restraining the Respondents from taking any coercive action against the Petitioner during the pendency of the rule. (F) Issue such other writ/order/direction and further orders as the Hon'ble Court may deem just and proper in the facts and circumstances of the case. (G) Ad interim order directing the Respondents.
(3.) The facts for which the writ petition was filed are shortly stated hereunder: The Petitioner is carrying on business activities and coordinating supervisions and liasioning in the process of supply of coal from collieries to its customers under various agreements. Therefore, the Petitioner is a service provider within the meaning of Finance Act, 1994, a statute relating to service-tax. On 18th April, 2006, the officers from DGCIE, Kolkata Zonal Unit, conducted a search and seizure operation and seized various records and documents relating to the business of the Petitioner. According to the Petitioner, such conduct of search and seizure is illegal. The Petitioner has never defaulted in paying due and legitimate service-tax as and when it is levied or leviable.;