TaxTMI 
TaxTMI 
2022 (2) TMI 903
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....l and K. Anbarasan, for the Respondent. ORDER The show cause notice dated 25-11-2011 issued by the first respondent regarding non-payment of service tax, is under challenge in the present writ petition. 2. The petitioner is a dealer in SIM Card and Recharge Coupon of the Bharat Sanchar Nigam Limited, (hereinafter referred to as 'BSNL', in short). The price of the SIM Card as well as the Re....
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....ing on behalf of the petitioner made a submission that the issue was considered by this Court in number of writ petitions and decisions are rendered in favour of the persons, who all are similarly placed like that of the petitioner. While so, there is no reason to issue further show cause notice to the writ petitioner. 5. This Court is of the considered opinion that even in such cases, there....
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.... party respondent in his personal capacity in the writ proceedings. 7. In respect of the merits of the case, the petitioner has to submit the defence statement along with the judgments relied on as well as the documents and the evidences, if any, for the purpose of considering the same by the authorities. 8. In the present case, the show cause notice itself was issued in the year 2011 ....