J.K.Transports vs. Union Of INDIA - Kerala High Court, 02 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940 WP(C).No. 32595 of 2018 PETITIONER: J.K.TRANSPORTS, PANACHIPURAM, CHETHIPUZHA, KURISSUMMOOD, P.O., CHENGANASSERY KOTTAAYAM - 686 104 REPRESENTED BY ITS PARTNER KURIAKOSE PHILIP. BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI 110 004. 2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI- 682018. 3 THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THAZHETHEKKATHIL TOWER, ST.PETER'S JUNCTION, RING ROAD, PATHANAMTHITTA- 689645. 4 THE SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX, THIRUVALLA RANGE- 689101. BY ADV. SRI.SREELAL N.WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 32595 of 2018 2

JUDGMENT The petitioner, an assessee, suffered Ext.P1 order of assessment for 2013-

14.

Later, he submitted the Ext.P2 representation seeking rectification of that order. But the Department seems to have corrected the order even before the petitioner could submit Ext.P2. Now, faced with recovery proceedings, the petitioner has filed this writ petition.

In response to the submissions made by the petitioner's counsel, the learned Senior Standing Counsel for the Department informs the Court that the corrected order has already been supplied to the petitioner, but the Department could not locate the acknowledgment.

Under these circumstances, this Court cannot conclude that there is a due service of order on the petitioner. I, therefore, hold that the respondent Department will serve a fresh copy of the corrected order of Ext.P1 on the petitioner and for assailing that order, if the petitioner chooses to, the date of limitation will commence from the date the petitioner receives it. With these observations, I dispose of the writ petition. DAMA SESHADRI NAIDU JUDGE

WP(C).No. 32595 of 2018 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF ORDER IN ORIGINAL NO.14/2017-18 DATED 28.02.2018 FOR THE PERIODS 2012-13 AND 2013-14 ISSUED BY THE 3RD RESPONDENT U/S.73(1) OF THE FINANCE ACT 1994. EXHIBIT P2OF PETITION DATED 06.09.2018 SUBMITTED BY PETITIONER BEFORE 3RD RESPONDENT FOR RECTIFICATION OF MISTAKES APPARENT ON EXT.P1 ORDER U/S.74 OF THE FINANCE ACT, 1994 FOR THE YEAR 2012-13 AND 2013-14. EXHIBIT P3OF THE POSTAL RECEIPT DATED 07.09.2018 AND THE TRACKING DETAILS AS PROOF FOR THE SUBMISSION OF EXT.P2 PETITION BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P4OF NOTICE OC NO.116/2018 DATED 05.09.2018 ISSUED TO PETITIONER BY 4TH RESPONDENT DIRECTING THE PETITIONER TO FURNISH DETAILS OF THE ASSETS AND BANK ACCOUNTS OF THE PETITIONER AS PART OF THE REVENUE RECOVERY PROCEEDINGS. RESPONDENT'S EXHIBITS - NIL //// P.A. TO JUDGE