In a major relief to cricketer Cheteshwar Pujara, a division bench of the Bombay High Court has quashed an order relating to Service Tax collection against him.

In the year 2012, the Service Tax department has passed an order in connection with to Pujara’s service tax collection during his association with the Kolkata Knight Riders franchise of the Indian Premier League (IPL). The assessee failed to appear before the authority to file his say in the matter. The Commissioner had passed the orders because Pujara had failed to appear before him despite seeking adjournments twice.

Highlighting his personal and professional commitments for failing to appear before the adjudicating authority, the assessee pleaded for a fresh opportunity before the Court. In his writ petition before the bench, Pujara had insisted his own presence during the course of hearing of the matter before the adjudicating authority. However, the judges considered his ‘professional commitments’ and refused any such relief.

The bench comprising of Justice S C Dharmadhikari and Justice Prakash Naik said, “We are of the view that rights and equities can be balanced by the petitioner (Pujara) being called upon to meet 50% of the demand in the show cause notice. He should deposit a further sum of Rs.5 lakhs within a period of four weeks with the Service Tax Commissionerate.”

“Pujara must produce proof of such deposit and if that is produced, the order of the adjudicating authority, styled as order-in-original would stand quashed and set aside. Following this, Pujara should appear before the adjudicating authority on given date and time, which will be communicated to him well in advance,” Justice Dharmadhikari added while setting aside the orders.

“Pujara cannot make a grievance that he should be allowed to appear in person or he wants to remain present when the hearing is scheduled. Given his professional commitments, which are bound to take priorities, we direct that in this case, Pujara must engage a representative, who will be allowed to inspect the records and make submissions. We clarify that Pujara cannot insist on personal presence,” Justice Dharmadhikari said.