{"id":211494,"date":"2008-11-20T00:00:00","date_gmt":"2008-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sjr-infrastructure-pvt-ltd-vs-the-union-of-india-on-20-november-2008"},"modified":"2017-10-11T01:54:04","modified_gmt":"2017-10-10T20:24:04","slug":"ms-sjr-infrastructure-pvt-ltd-vs-the-union-of-india-on-20-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sjr-infrastructure-pvt-ltd-vs-the-union-of-india-on-20-november-2008","title":{"rendered":"M\/S Sjr Infrastructure Pvt Ltd vs The Union Of India on 20 November, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Sjr Infrastructure Pvt Ltd vs The Union Of India on 20 November, 2008<\/div>\n
Author: D.V.Shylendra Kumar<\/div>\n
1\n\nIN THE HIGH COURT OF KARNATAKA\nAT BANGALORE\n\nDated this the 2031 clay of November, 2008\n\nBEFORE:\n\nTHE Honrnm MR JUSTICE D V SHYLEHBLTUTKA .\n\nWrit Petition No. 144?6 _of.20_(?8     \nBETWEEN\n\nM\/S. SJR INFRASTRUCTURE \n190.}, SJR PRIMUS,  \nrm 8; am FLOOR, INDUSTRIAL :..p.Y\"ci5'f1: \n7m BLOCK, KORAMANGALA; --_  . \"  '\nBANGALORE - 560 095. \"   =\n\nREP. BY DIRECTOR\n\nMR. J. BQQTpEs,H\"R'2pp~r;a  A.  \nAGED AEBOU'FA3\u00a7.YEAfRS._V._\" T  myrmowga\n1 \"  '  A.H., Adv.]\n\nAND:\n\n 1.<\/pre>\n
 .~\u00a7fr\u00a7~1E: ub:1.F1N1::IA<\/p>\n
” REP. BY ITS SECRETARY,<\/p>\n
\u00bb , M;NIs*rRs:oF FINANCE,<\/p>\n
 T “‘E.’)EP?AF?’I’h\u00a7ENT OF REVENUE,<\/p>\n
 GOVERNMENT OF’ INDIA,<\/p>\n
. “Tx~JR’m_13.:.ocz<,
\n NEW DELHI – 110 001.\n<\/p>\n
T}’\u20acE”GEN’FRAL BOARD OF’
\nA ‘ 4_ EXCISE AND CUSTOMS,
\n“REP. E3? ITS CHAIRMAN,
\n” HAVING ET8 OFFICE AT
\nNORTH BLOCK,
\nNEW DELHI – 110001.\n<\/p>\n
2<\/span><\/p>\n
3. THE COMMISSIONER op SERVICE TAX,
\nsssmcs TAX COMMISSICENERATE,
\nNO. Is\/1 ; SP. COMPLEX,
\nLALBAGH ROAD,  u __
\nBANGALORE — sec 027.  .\u00a7{ESPONDEN'”?S <\/p>\n
TI-{IS PETITION IS malt; uN13I:R;AI2%rIoLss 52i;l3’z31%.ND 227 ow ”<\/p>\n
THE CONSTITUTION ow INDIA, PRAYING TO ‘QUASH *TH’\u00a3~3\u00ab;T>E1C’I;AR’I~i3
\nTHAT THE CIRCULAR NO. gs\/I\/goes\u00bb  =I..I;2oos-ss.___vI:sE
\nANNEXURE — A, IN so FAR AS IT DENIES CREDIT 05 wax. PI’I_._ID,ON_
\nINPUT oooos AND SERVICES USED ” \u00a7’oI=2=”ssfI*r1Nc;I UP”.
\nXMMOVAESLE PROPERTY FOR ms”-VI>}2ovIbINe.VVos }>?.E3N’f’IhIG or
\nIMMOVABLE PROPERTY sssvzcs ‘Is ULTRA V-!.RES”‘I’}-I’I’$ FINANCE
\nACT, 1994 AND THE CENVAT CREDIT”IRU{,ES, 2os4_IN_I3o FAR AS
\nPETITIONER IS CONCERI’\u20acE1″?_AND  I  ‘<\/p>\n
THIS PE’I’ITiON COMIIEEA{IN’EF’OR_.I:15i3AEVI,fM_INARY HEARING,
\nTHIS DAY,’1’HE COURT MAoEf_IfHE’ Eo.I.LowINs;*-‘<\/p>\n
Writ    ~  who is a service
\nprovides;   I terms of the provisions of<\/p>\n
Section esreaa s\u00abittI.%AcI\u00a7ssse%. :05 of the Finance Act, 1994<\/p>\n
 [for \u00a7}ji()I’E,. tho Ac_1V_;]’.  I<\/p>\n
 VA   pcti\ufb01oner claims to be aggrieved by the<\/p>\n
s1ioI\u00a7I”%oaus\u00e9’I: dated 16– 104008 [copy at Am1ex11re–B<\/p>\n
 –  ‘to the I\u00e9v.1f\ufb01 petition] that has been issued by the assessing<\/p>\n
   and also the circular dated 4-1-2008 [copy at<\/p>\n
 \u00a3I1_iJ1exure~A to the writ peti\ufb01on] issued by the central<\/p>\n
s\/<\/p>\n
3<\/span><\/p>\n
board of excise and customs, which aceordiz1gVT–‘te the
\nlearned counsel for the petitioner is the basis
\ncause notice and is sought to be relied
\ndenial of the credit availed by
\npaid on the input of service provitle\u00e9   L’
\ngiven credit in Iespect of all  of  Rule’
\n3 of the CENVAT Cxecaig~~1cg;,11<'\u00a7sl;i2ljl\u00a757l.'v,'[for sheet,  Rules],
\nso long as the   been paid on
\nany input of   the factory of the
\nm.a,nufactL11\u00a7"e_   or the premises of the
\n _1{3lV*V1wSepte13:1ber 2004 and any
\ninput  by the manufactuter of \ufb01nal<\/p>\n
prodjoet or oro*J:it:ler  otltput on or after 1031 September<\/p>\n
   a bene\ufb01t available "under the statutory<\/p>\n
";e+e{r1eienIs*,t. be; sought to be denied under the circular.<\/p>\n
 ' 3.  It  ie" this baekgound, the validity of the ci3'(:ular_<\/p>\n
 *   is questioned as ultra vires the provisions of not only<\/p>\n
-‘  of Rules but also of the Act; that the circular not only<\/p>\n
4<\/span><\/p>\n
creates a liability far in excess of the provisions of-the Act
\nbut aiso virtually anmiis the effect of the
\nto the assesses under Ruie 3 of the Rules.’   it  it  _ _\n<\/p>\n
4. Appearing on behalf of the””petitioner,” i f i
\nlearned counsel, would V\u20acVhf’3IfIf1b(A:’i’,iiC1__t:I:\u00a7A’;A’.V_i.
\npetitioner though has approached
\nof the issue of show  replffizlg to the
\nshow cause notice is or   as the show<\/p>\n
cause notice ;recites the  is questioned in<\/p>\n
this writ   ‘theiicontehts of the circuiar issued
\nby thefhigher:  the Board, binds all the<\/p>\n
officers functioning itsrider the Board and the assessing<\/p>\n
 ‘~  will have–no other option even when the fallacy<\/p>\n
 _o\u00a3” thee  pointed out; that repiying to the show<\/p>\n
cause I1otieeV_ putting forth such contentions before the<\/p>\n
 *..assess’ing authority will be an exercise in futility,<\/p>\n
   when the petitioner is questioning the very<\/p>\n
  of the circular on the strength of which the show<\/p>\n
5<\/span><\/p>\n
cause I”}.{)’\u20ac:iC\u20ac is issued; that it is appropriate this court
\nshould examine the legality of the circular even git this
\nstage, so that the legal position is settled etc. V i<\/p>\n
5. Learned counsel for the petitioner
\nthrough the Show cause notice,\u00bb-.   the
\n\ufb01rovisions of the Act and the VRuiet=;,
\ncause notice does not “‘thati.t.i1e  ‘L
\nbased on the circular dges; stipportlifrom the<\/p>\n
circular. There is not even re’ :’refe”re11ce to the Board<\/p>\n
circular.\n<\/p>\n
6. Be: that V  \ufb01fixid that irrespective of the<\/p>\n
merits of  is not very feasible or advisable<\/p>\n
 V. to \u20ac_jv9s’.2’\u00a7}.’.I\u00a3];’1__fI:1\u20aclLh(‘3a ‘question at this stage even before the<\/p>\n
V’i~…aufha_r:ti\u00a2sl  examined the question in the context of<\/p>\n
the fact sitiiation of the pe\ufb01\ufb01oner and have come up with<\/p>\n
  otdei; ‘qtiantifying the liability of the petitioner under<\/p>\n
‘tiie Vplfovisions of the Act.\n<\/p>\n
3\/<\/p>\n
‘7<\/p>\n
9. While it is a settled principle that tire constitutional
\nvalidity of even a statutory provisions is not as
\nan academic exercise, unless the
\na clear cause of action to questiozgi    T
\nin the sense the provisions
\nparticular petitioner  of ” \ufb01re
\nadverse consequence     person,
\nexamining the V   produced at
\nAnnexure-A,”     has a statutory
\nforce to    i an internal matter<\/p>\n
 ‘   vview into the provisions
\nand havitig\u00e9iissuerii   for the sake of enforcement<\/p>\n
of the” tprovisioris’ of the Act in a uniform manner<\/p>\n
   C011I1\u00a5SIjV and may be with a View to apprise<\/p>\n
eve3{‘1__the as to the stand of the board, so that<\/p>\n
V . the “asseissees can either suitably comply with or avail<\/p>\n
it it   as”‘i3:1ay be advisable as and when they su\ufb02er any<\/p>\n
.  s\ufb01\ufb01erse orders, does not arise nor is neoessary at this<\/p>\n
 ‘~  _ imfoiee   remeche~s’<\/p>\n
10. i am of the View that there is no need to examine
\neven the validity of the circular at this stage and “is only<\/p>\n
on the application of the contents of the ‘the<\/p>\n
petitioner suifers an adverse order ‘\u00bb_sU;e21_ order <\/p>\n
quantifying the liability under tile      ”<\/p>\n
contravention of the statuteiy pfoazisions,i\ufb01s*’iie:1;iief_j”; of <\/p>\n
Act or the Rules, there mayyknot    for this
\ncourt to examine the   it is to the petitioner
\nto file its objections   notice within a<\/p>\n
“ten  ii’o1n~–today before the authority
\nand  foe ”  .\n<\/p>\n
.11. _Witiio1.it”  to the petitioners options to<\/p>\n
o<\/p>\n
as are available to the petitioner in<\/p>\n
   ‘petition is dismissed at this stage without<\/p>\n
going  merits of the circular or the merits of the<\/p>\n
<._show eaiise notice.\n<\/p>\n
Sd\/–\n<\/p>\n
Iudge<\/p>\n
a new:<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Sjr Infrastructure Pvt Ltd vs The Union Of India on 20 November, 2008 Author: D.V.Shylendra Kumar 1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 2031 clay of November, 2008 BEFORE: THE Honrnm MR JUSTICE D V SHYLEHBLTUTKA . Writ Petition No. 144?6 _of.20_(?8 BETWEEN M\/S. SJR INFRASTRUCTURE […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-211494","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Sjr Infrastructure Pvt Ltd vs The Union Of India on 20 November, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-sjr-infrastructure-pvt-ltd-vs-the-union-of-india-on-20-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Sjr Infrastructure Pvt Ltd vs The Union Of India on 20 November, 2008 - 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