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Judgment
8 paragraphs · 373 wordsHeard learned counsel for the petitioner and learned counsel for the Union of India.
The petitioner company is presently under liquidation and the counsel represents the petitioner company today through the Official Liquidator. He submits that this petition, for all practical purposes, is covered by a recent judgment passed by this Tribunal in RA No. 7 of 2020 arising from TP No. 56 of 2020 dated 28.2.2022 (Netmagic Solution Pvt. Ltd. Vs Union of India) and other connected matters. He prays for disposal in terms of relief granted in that matter.
On the other hand, learned counsel for the respondent, Mr. Tamta points out that as per petitioner’s case, AGR based license fees could not have been demanded for the initial two years i.e. 2008-2009 and 2009-2010 when according to the petitioner it had not commenced its license activities. He submits that this issues has been raised in some other petitions and the matter is yet to be decided on merits.
Learned counsel for the petitioner fairly submits that the aforesaid issue pointed out by Mr. Tamta need not be decided in this matter because petitioner has already paid the minimum fixed fee for the aforesaid two years and the petitioner will be satisfied even if this issue is left undecided for a decision in any appropriate case later but this petition be finally disposed of in terms of the judgment in Netmagic Solution Pvt. Ltd.
To this submission, no objection has been raised.
The legal issue as to whether license fees can be demanded for periods when the license activities had not commenced, is left open to be decided in any other appropriate case.
The issue raised in this petition is covered by the judgment dated 28.2.2022 passed in Netmagic Solution Pvt. Ltd. As a result, the impugned demand of license fees etc. raised upon the petitioner by the DoT by including revenue from non license activities in AGR on the basis of judgment dated 19.11.2020, are set aside. The Respondent will have the liberty to raise revised demand by treating the petitioners at par with the other PSUs having license to provide internet services.
The Petition is allowed to the aforesaid extent but there shall be no order as to costs.
