2014 (6) TMI 426

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....ndamus to call for the records of the respondent in C.No.V/15/50/2009-ST Adj and quash the proceedings dated 06.12.2010 issued therein and further direct the first respondent to decide the issue in the light of the circular No.123/5/2010- TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 2. W.P(MD)No.286 of 2011 has been filed seeking a writ of Certiorarified Mandamus to call for the records of the respondent in C.No.V/15/52/2009-ST Adj and quash the proceedings dated 06.12.2010 issued therein and further direct the first respondent to decide the issue in the light of the circular No.123/5/2010- TRU dated 24.05.2010 issued by the Central Board of Excise and Customs. 3. W.P(MD)No.287 of 2011 has been filed seeking....

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....plicable taxes in respect of the same transaction in the event of the tax liability being affirmed at the hands of the petitioner. 7. Since the issue involved in these writ petitions is similar, they are taken up for hearing together and disposed of by this common order. 8. The learned Counsel for the petitioners submitted that in all the writ petitions, the proceedings impugned are in the nature of notices calling upon the petitioners herein to show cause the reasons as to the non-registration and non-payment of service taxes by them and in similar circumstances, this Court has already considered the issue and disposed of the writ petitions in W.P.Nos.19510 to 19512 of 2010, by order dated 02.09.2010, besides directing the petitioner....