Kerala High Court
M/S.Eskay Enterprises vs Union Of India on 3 October, 2019
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 03RD DAY OF OCTOBER 2019 / 11TH ASWINA, 1941
WP(C).No.16826 OF 2019(C)
PETITIONER:
M/S.ESKAY ENTERPRISES
F/114, PIONEER TOWERS, NO.1, MARINE DRIVE, SHANMUGHAM
ROAD, COCHIN-682031, REPRESENTED BY ITS PROPRIETOR,
P. SREEKUMAR, AGED 48 YEARS, S/O. LATE K.MADHAVAN
NAIR, RESIDING AT 704, AKARIA ARCADE, AYYAPPANKAVU
JN, CHITOOR ROAD, COCHIN-682018.
BY ADVS.
SRI.C.S.GOPALAKRISHNAN NAIR
SRI.T.VENUGOPALAN
RESPONDENTS:
1 UNION OF INDIA
REP.BY ITS SECRETARY, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI-110001,
2 CHAIRMAN,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH
BLOCK, NEW DELHI-110001.
3 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE,ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN,
KATRHIKADAVU, COCHIN-682017.
R1 BY ADV. MR.P.R.AJITH KUMAR, CGC
OTHER PRESENT:
SC: SRI.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) No.16826/19 :2:
JUDGMENT
The challenge in this Writ Petition is against Ext.P3 order that was passed by the respondent confirming a demand of Rs.1,83,748/- together with interest and penalty against the petitioner, towards alleged differential service tax and cess payable by the petitioner. Although various contentions are raised in the Writ Petition in its challenge against Ext.P3 order, I find that the petitioner has already preferred Appeal, No.17-ST-CHN/2018, against Ext.P3 order before the Appellate Authority under the Finance Act, 1994 as amended, governing service tax. Further, when this Writ Petition came up for admission, by an order dated 04.07.2019, this Court had recorded the undertaking of the respondents that no coercive steps would be taken against petitioner, pursuant to the order impugned in the Writ Petition, pending receipt of instructions by counsel for the respondents.
2. Taking note of the Appeal that is now pending before the First Appellate Authority, and finding that there is already a stay against recovery granted by this Court, I deem it appropriate to dispose the Writ Petition by directing the Commissioner (Appeals), Cochin to consider and pass orders in Appeal No.17-ST-CHN/2018 preferred by petitioner before him within a period of three months from the date of receipt of a copy of the judgment, after hearing the petitioner. It is made clear that till such time as orders are passed by the Commissioner (Appeals) as directed, and the orders communicated to the petitioner, recovery steps for recovery of amounts confirmed against the petitioner by Ext.P3 order shall be kept in abeyance. W.P(C) No.16826/19 :3: The Petitioner shall produce a copy of the Writ Petition together with a copy of this judgment before the Commissioner (Appeals) for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR,
JUDGE
okb
//True copy// P.S. to Judge
W.P(C) No.16826/19 :4:
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.53/16
ST.DATED 11.04.2016 ISSUED BY THE 3RD
RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 10.05.2016.
EXHIBIT P3 TRUE COPY OF THE ORDER-IN -ORIGINAL
NO.37/2017-ST DATED 08.11.2017.
EXHIBIT P4 TRUE COPY OF THE F.NO.275/32/2016 C AND SA
DATED 1.11.2016 ISSUED BY THE 1ST
RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE REPLY TO AN RTI QUESTION
ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOLLAM.
EXHIBIT P6 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, MUVATTUPUZHA.
EXHIBIT P7 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,THIRUVANANTHAPURAM.
EXHIBIT P8 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,KOTTAYAM.
EXHIBIT P9 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,ERNAKULAM II DIVISION.
EXHIBIT P10 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,KOZHIKODE.
EXHIBIT P11 TRUE COPY OF THE REPLY TO AN RTI QUESTION ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,PALAKKAD.