IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :11478 of 2010 Dated: 1.6.2010 Between: M/s Polisetty Somasundaram Tobacco Threshers Pvt., Limited, rep., by its Director. ..... PETITIONER AND Commissioner of Customs, Central Excise & Service Tax, Kannavarithota, Guntur. .....RESPONDENT The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 11478 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare the show cause notice, dated 21.4.2010 issued by the respondent as illegal and arbitrary and consequently, to interdict the respondent from proceeding further in pursuance of the show cause notice. Several contentions have been raised in the writ petition questioning the jurisdiction of the authorities to raise a demand of service tax. The petitioner has also placed reliance upon the judgment of a Delhi Court in Home Solution Retail India Limited Vs. Union of India[1] and also upon the interim order passed by this Court in WP No.10177 of 2010, dated 29.4.2010. Heard the learned Counsel on record and perused the material available on record. In view of the facts and circumstances of the case and in view of the fact that the present writ petition has been filed only against the show cause notice, we feel that the petitioner can as well putforth its reply by raising all the contentions that were raised in the writ petition. With the above observation, the writ petition is dismissed. It is made clear that the petitioner shall file its reply within a period of eight weeks from today and on such reply being filed, the respondents shall dispose of the same in accordance with law, within a period of eight weeks. No order as to costs. ______________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 1st June, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 11478 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 01/06/2010 [1] 2009(237) E.L.T.209 (Del.)