Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 WP(C) NO. 18552 OF 2024 PETITIONER:
SIRAJUDEEN SIYAD AGED 58 YEARS S/O, KASSIM SIRAJUDEEN, 6B, HEERA PALACE, KOWDIAR P.O., THIRUVANANTHAPURAM, PIN – 695 003.
BY ADVS.
RUBY K. ROY AISWARYA E J VETTIKOMPIL ABESH ALOSIOUS SEN C PUTHUPPARAMPIL RESPONDENT:
ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM, PIN – 695 001.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
The petitioner has filed this writ petition challenging Ext.P1 revenue recovery notice dated 01.06.2023 issued under Section 87 of the Finance Act, 1994 and Ext.P2 Order-in-Original dated 28.09.2017 passed by the respondent to remit service tax from the year 2011-2012.
2. According to the petitioner, any proceedings for assessment and demand of tax have to be initiated within three years of the assessment year. Ext.P2 order to remit service tax is for the year 2011-2012, and therefore, it is contended that the claim is time barred.
It is also contended that the petitioner had no knowledge of the prior proceedings against him and Exts. P1 and P2
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are vitiated by violation of principles of natural justice.
3.
The learned Standing Counsel for the respondent has invited my attention to paragraph 9 of Ext.P2 order. It is evident that a show cause notice has been issued to the petitioner as to why the amount collected by him as rent during the period from January 2012 to March 2016 shall not be treated as value of taxable service of ‘Renting of Immovable Property Service’.
Ext.P2 order was passed after issuing a show cause notice. The petitioner did not reply to the show cause notice. Ext. P2 order was passed on 28.09.2017. The petitioner has no case that Ext.P2 was not served on him. The petitioner has not preferred any appeal against Ext.P2 order under Section 85 of the Finance Act, 1994
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within the period stipulated under the Act. The petitioner has approached this Court after recovery steps were initiated pursuant to Ext.P2. The right of the petitioner which is foreclosed under the Statute cannot be reopened and examined on merits in a writ petition petition under Article 226 of the Constitution. The petitioner has not made out a case of violation of principles of natural justice or infringement of fundamental rights. I find no merit in this writ and is accordingly, dismissed.
Sd/- MURALI PURUSHOTHAMAN JUDGE SRJ
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APPENDIX OF WP(C) 18552/2024 PETITIONER EXHIBITS Exhibit P1 THE REVENUE RECOVERY NOTICE DATED 01.06.2023.
Exhibit P2 THE ORDER DATED 28.09.2017 PASSED BY ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE.