Kerala High Court
M/S. Brighttech Interiors & Exteriors ... vs Union Of India on 4 March, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.5342/2025 1/3 Order Date : 04-03-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Tuesday, the 4th day of March 2025 / 13th Phalguna, 1946
WP(C) NO. 5342 OF 2025
PETITIONER:
M/S. BRIGHTTECH INTERIORS & EXTERIORS PVT. LTD. 33/49/GI, ABHAYA
MATHA CHURCH ROAD, VENNALA P.O., ERNAKULAM, REPRESENTED BY ITS
MANAGING DIRECTOR MR.SHIBU CHAMMANIKODATH FRANCIS, PIN-686028
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001
2. THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE CENTRAL
REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN-682018
3. THE COMMISSIONER (APPEALS) OFFICE OF THE COMMISSIONER (APPEALS)
CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S.PRESS
ROAD, KOCHI, PIN-682018
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay the operation and implementation of Exhibit P-3 Order and
direct the 3rd Respondent to abstain from adjudicating the Departmental
Appeal in Appeal No. 123/ST/CHN/2019-DC, pending disposal of present writ
Petition.
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
10.02.2025, upon hearing the arguments of M/S. AKHIL SURESH, KALLIYANI
KRISHNA B., AMRITH M.J., ISABELL MANOJ & RAHUL T., Advocates for the
petitioner, the court passed the following:
WP(C) No.5342/2025 2/3 Order Date : 04-03-2025
BECHU KURIAN THOMAS, J.
......................................................
W.P.(C) No.5342 of 2025
...................................................
Dated this the 4th day of March, 2025
ORDER
The Deputy Solicitor General of India (in charge) takes notice for the first respondent and seeks time to get instructions.
Post on 25.03.2025.
sd/-
BECHU KURIAN THOMAS JUDGE AMV/04/03/2025 WP(C) No.5342/2025 3/3 Order Date : 04-03-2025 APPENDIX OF WP(C) 5342/2025 Exhibit P-1 A TRUE COPY OF THE SHOW CAUSE NOTICE SHOW CAUSE NOTICE NO. 32/2017 DATED 21.06.2017 Exhibit P-2 A TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE DATED 26.07.2017 Exhibit P-3 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.06/2019/ST DATED 08.02.2019 Exhibit P-4 A TRUE COPY OF THE LETTER DATED 04.11.2024 Exhibit P-5 A TRUE COPY OF THE LETTER DATED 06.01.2025 Exhibit P-6 A TRUE COPY OF THE LETTER DATED 23.01.2025 Exhibit P-7 A TRUE COPY OF THE EMAIL DATED 29.01.2025