Court dismisses petition challenging service tax details request due to petitioner's tax liability and registration.

The court dismissed the writ petition challenging a communication requesting service tax details, as the petitioner was liable for tax and had obtained centralised registration. The court found the petitioner's obligation to furnish details justified, leading to the dismissal of the petition without costs awarded.

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Issues:
Challenge to communication directing petitioner to furnish service tax details.

Analysis:
The petitioner filed a writ petition seeking to quash a communication from the 3rd respondent dated 30.1.2013, which requested the petitioner to provide service tax payment details and registration number. The communication did not contain any order to be set aside. The 3rd respondent had sent reminders and issued summons to the petitioner. The petitioner had provided some details and applied for centralised registration under a specific service category. As the petitioner was liable for tax and had obtained centralised registration, any investigation or notice for non-payment of tax was the responsibility of the department.

The court found that since the petitioner was liable for tax and had obtained centralised registration, the writ petition challenging the communication lacked merit. The court dismissed the writ petition, stating that the petitioner's obligation to furnish details to the 3rd respondent was justified. No costs were awarded, and the connected miscellaneous petition was closed.

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