THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.35728 to 35734 of 2016 WMP.Nos.30704 to 30710 of 2016 GE T & D India LimitedFor Petitioner : Mr.Joseph Prabhakar For Respondents : Mr.A.P.Srinivas Senior Standing Counsel C O M M O N O R D E R
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.11.2019
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.35728 to 35734 of 2016
WMP.Nos.30704 to 30710 of 2016
GE T & D India Limited
(formerly Alstom T & D India Limited)
Rep.by Senior Manager-Indirect Taxes
S Sivaramakrishnan …Petitioner in all WPs
–Vs–
Deputy Commissioner of Central Excise
Large Tax Payer Unit,
No.1775 Jawaharlal Nehru Inner Ring Road
Anna Nagar Western Extension
Chennai-600 101 … Respondent in all WPs
Prayer: Writ Petitions filed under Article 226 of the Constitution of India, to
issue a Writ or order of direction or any other Writ in the nature Writ of
Certiorari, calling for the records on the file of the respondent in proceedings
Order in Original Nos.LTUC/360 to 366/2016-DC dated 30.06.2016 and quash
the same.
For Petitioner : Mr.Joseph Prabhakar
For Respondents : Mr.A.P.Srinivas
Senior Standing Counsel
C O M M O N O R D E R
The petitioner is a dealer assessed to service tax by the respondent.
The terms of employment of the petitioner company include a stipulation for
a notice period prior to quitting from employment, ranging from two to three
months. An option is provided to the employees to the effect that if they are
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employee but has permitted a sudden exit upon being compensated by the
employee in this regard.
Though normally, a contract of employment qua an employer and
employee has to be read as a whole, there are situations within a contract
that constitute rendition of service such as breach of a stipulation of non-
compete. Notice pay, in lieu of sudden termination however, does not give
rise to the rendition of service either by the employer or the employee.
Towards conclusion Mr.Srinivas, Counsel raises the plea of
availability of alternate remedy. However, since the matter involves an
interpretation of the statutory provision in the light of undisputed facts
available on record, I see no need to relegate the petitioner to statutory
appeal. This plea is also rejected.
In view of the above discussion, these writ petitions are allowed.
Consequently, connected miscellaneous petitions are closed. No costs.
07.11.2019
Index : Yes/No
Internet : Yes/No
Speaking Order/Non speaking Order
ska
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