Kerala High Court
M/S. Puthettu Developers Pvt. Ltd vs The Superintendent Of Customs
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 25TH DAY OF MAY 2017/4TH JYAISHTA, 1939
WP(C).No. 17268 of 2017 (G)
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PETITIONER:
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M/S. PUTHETTU DEVELOPERS PVT. LTD.,
PUTHETTU ARCADE, NEAR KOTTARAMATTAM BUS STAND,
PALA-686 575, KOTTAYAM, REPRESENTED BY ITS DIRECTOR,
MR.TOM MATHEW.
BY ADV. SRI.RAMESH CHERIAN JOHN
RESPONDENTS:
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1. THE SUPERINTENDENT OF CUSTOMS,
CENTRAL EXCISE AND SERVICE TAX, PALA RANGE,
3RD FLOOR,MARINA TOWERS, KATTAKKAYAM ROAD,
PALA-686 575, KOTTAYAM.
2. THE ASSISTANT COMMISSIONER,
CUSTOMS,CENTRAL EXCISE AND SERVICE TAX,
O/O.THE ASSISTANT COMMISSIONER, CUSTOMS,
CENTRAL EXCISE AND SERVICE TAX, KOTTAYAM DIVISION,
V-PUBLISHERS BUILDING,SREENIVASA IYER ROAD,
KOTTAYAM-686 001.
3. M/S.AIMIE FAMILY RESTAURANT,
PUTHETTU ARCADE, NEAR KOTTARAMATTAM BUS STAND,
PALA-686 575, KOTTAYAM,
REPRESENTED BY PROPRIETOR.
4. M/S.UNITED INDIA INSURANCE CO. LTD.,
PUTHETTU ARCADE, NEAR KOTTARAMATTOM BUS STAND,
PALA-686 575, KOTTAYAM,
REPRESENTED BY BRANCH MANAGER.
5. M/S FOOT LOCK FOOTWEAR & ACCESSORIES,
PUTHETTU ARCADE, NEAR KOTTARAMATTOM BUS STAND,
PALA-686 575,KOTTAYAM,
REPRESENTED BY PROPRIETOR.
2/-
-2-
WP(C).No. 17268 of 2017 (G)
6. M/S RELIANCE TRENDS,
PUTHETTU ARCADE, NEAR KOTTARAMATTOM BUS STAND,
PALA-686 575,KOTTAYAM,
REPRESENTED BY MANAGER.
R1 & R2 BY SRI.RAJESH B., SC,
SRI.SREELAL N. WARRIER, SC,
R4 BY SRI.P.K.MANOJKUMAR,SC,
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-05-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).No. 17268 of 2017 (G)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205410 AS ON 01.12.2014.
EXHIBIT P1(A) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205411 AS ON 01.12.2014.
EXHIBIT P1(B) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205420 AS ON 01.12.2014.
EXHIBIT P1(C) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205430 AS ON 01.12.2014.
EXHIBIT P1(D) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205410 AS ON 01.3.2016.
EXHIBIT P1(E) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205411 AS ON 01.3.2016.
EXHIBIT P1(F) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205420 AS ON 01.03.2016.
EXHIBIT P1(G) TRUE COPY OF THE DEMAND NOTICE ISSUED BY KFC FOR LOAN
ACCOUNT NO.040205430 AS ON 01.03.2016.
EXHIBIT P2 TRUE COPY OF THE LETTER DATED 20.5.2016 ISSUED BY THE 1ST
RESPONDENT
EXHIBIT P3 TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
EXHIBIT P3(A) TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
EXHIBIT P3(B) TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
EXHIBIT P3(C) TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
EXHIBIT P3(D) TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
EXHIBIT P3(E) TRUE COPY OF THE CHALLAN SHOWING REMITTANCE MADE BY THE
PETITIONER.
2/-
-2-
WP(C).No. 17268 of 2017 (G)
EXHIBIT P4 TRUE COPY OF THE GARNISHEE NOTICE DATED 16.5.2017 ISSUED TO
THE TENANT U/S 87(B)(I)OF THE ACT.
EXHIBIT P5 TRUE COPY OF THE GARNISHEE NOTICE DATED 16.5.2017 ISSUED TO
THE TENANT U/S 87(B)(I)OF THE ACT.
EXHIBIT P6 TRUE COPY OF THE GARNISHEE NOTICE DATED 16.5.2017 ISSUED TO
THE TENANT U/S 87(B)(I)OF THE ACT.
EXHIBIT P7 TRUE COPY OF THE GARNISHEE NOTICE DATED 16.5.2017 ISSUED TO
THE TENANT U/S 87(B)(I)OF THE ACT.
EXHIBIT P8 TRUE COPY OF THE P&L FOR THE F/Y 2013-14 OF THE PETITIONER
EXHIBIT P9 TRUE COPY OF THE P&L FOR THE F/Y 2014-15 OF THE PETITIONER
EXHIBIT P10 TRUE COPY OF THE P&L FOR THE F/Y 2015-16 OF THE PETITIONER
EXHIBIT P11 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE HIGH COURT IN
WP(C)NO.4393 OF 2017.
RESPONDENT(S)' EXHIBITS: NIL
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/TRUE COPY/
P.A.TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.17268 of 2017(G)
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Dated this the 25th day of May, 2017
JUDGMENT
The petitioner who is liable to the respondents for Service Tax, various Cess amounts and interest in an amount of Rs.8,81,551/-, as on 16.05.2017, does not dispute its liability to tax, Cess and interest. The limited prayer of the petitioner is for the extension of an installment facility, so as to discharge the liability due to the respondents.
2. I have heard the learned counsel for the petitioner and the learned standing counsel for the respondents.
3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with the following directions:
i) if the petitioner pays the aforesaid amount of Rs.8,81,551/- together with the statutory interest accruing thereon, during the period granted in this judgement for repayment, in 12 equal and successive monthly installments commencing from 15.06.2017, then the recovery steps for recovery, including further proceedings pursuant to Ext.P4 to P7, shall be kept in abeyance.
W.P.(c).No.17268 of 2017 : 2 :
(ii) It is made clear that if the petitioner commits a default in respect of any of the installments, it will lose the benefit of this judgment and the respondents will be free to continue the recovery proceedings against it from the stage at which they presently stand.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/