2019 (3) TMI 2115

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....ed:- 15-3-2019<br>WRIT APPEAL NO. 672 OF 2019 & CMP. NO. 5489 OF 2019 - -<br>Service Tax<br>THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN For Appellant : Mr.Raghavan Ramabadran For Respondents : Mr.A.P.Srinivas, SSC JUDGMENT T.S.SIVAGNANAM,J We have heard Mr.Raghavan Ramabadran, learned counsel appearing for the appellant and Mr.A.P.Sri....

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.... dismissed the said writ petition on the ground that the appellant did not have any cause of action to file the same. 5. We are in full agreement with the ultimate conclusion arrived at by the learned Single Judge. Furthermore, the question of granting a declaratory relief at this juncture does not arise and more so, when the appellant filed an application under the VCES, 2013. 6. The learne....

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....ay, the appellant cannot be stated to be aggrieved by the communication dated 07.11.2014. Furthermore, as rightly pointed out by the learned Senior Standing Counsel for the respondents, the appellant has not challenged the said proceedings on any valid grounds, but only sought for a declaratory relief. Apart from being premature, there is no cause of action for the appellant to file the writ petit....