The Csb Bank LTD. vs. Union Of INDIA
Held
The High Court declined to interfere with the show cause notice, directing the petitioner to file a reply within ten days and appear for an oral hearing. The adjudicating authority was instructed not to pass a final order for one month, allowing time for judgments from other High Courts on similar matters.
Facts
CSB Bank Ltd., a banking company, challenged a show cause notice demanding GST on certain services, contending that these services were not taxable under the GST regime and the demand was illegal.
Key Issues
Whether the High Court should interfere with a show cause notice demanding GST when the petitioner has an opportunity to raise objections before the adjudicating authority.
Sections Cited
None explicitly discussed
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF DECEMBER 2023 / 10TH AGRAHAYANA, 1945 WP(C) NO. 40126 OF 2023 PETITIONER: THE CSB BANK LTD. CSB BHAVAN, ST. MARY'S COLLEGE ROAD, THRISSUR REPRESENTED BY ITS MANAGING DIRECTOR AND CEO, MR. PRALAY MONDAL., PIN – 680 020. BY ADVS. ABRAHAM JOSEPH MARKOS V.ABRAHAM MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA JOHN VITHAYATHIL AIBEL MATHEW SIBY RESPONDENTS: 1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI REPRESENTED BY ITS SECRETARY, PIN – 110 001. 2 ADDITIONAL COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI ., PIN – 682 018. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. REPRESENTED BY ITS AUTHORISED OFFICER, PIN – 110 001. 4 COMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE C.R. BUILDING, I.S. PRESS ROAD, COCHIN, PIN – 682 018. 5 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE CHEMBUKKAVU RANGE, C.R. BUILDING, THRISSUR, PI
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.