M/S. Akash Roofing vs. Union Of INDIA
Held
The High Court dismissed the writ petition. It noted that the constitutional challenge to Section 174(2) had already been repelled by a Division Bench, and the challenge to the show cause notice was previously dismissed. The Court refused to adjudicate the merits of the demand order, directing the petitioner to pursue available statutory remedies.
Facts
The petitioner, engaged in manufacturing roofing sheets, challenged the constitutional validity of Section 174(2) of the CGST Act, 2017. They also sought to quash a show cause notice and an order confirming a demand of excise duty, interest, and penalty under the Central Excise Act, 1944, for alleged clandestine removal of goods between 2014-15 and 2017-18.
Key Issues
The key legal issues were the constitutional validity of Section 174(2) of the CGST Act and the legality of the show cause notice and demand order issued under the Central Excise Act for alleged evasion of excise duty.
Sections Cited
Section 174(2) of the Central Goods and Services Tax Act 2017, Section 11A(10) of the Central Excise Act 1944, Section 11AA of the Central Excise Act 1944, Section 11AC(1)(c) of the Central Excise Act 1944, Rule 27 of the Central Excise Rules 2002, Section 14 of the Central Excise Act
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 TUESDAY, THE 7TH DAY OF NOVEMBER 2023 / 16TH KARTHIKA, 1945 WP(C) NO. 29325 OF 2023 PETITIONER/S:
M/S. AKASH ROOFING XIV, 554-D, PUTHAN BUNGALOW BUILDING, THATTARAMBALAM, MAVELIKKARA, ALAPPUZHA REPRESENTED BY SMT. SHEETHAL K. B., PIN - 690103
BY ADVS. ASWIN GOPAKUMAR; ANWIN GOPAKUMAR ADITYA VENUGOPALAN; NIKITHA SUSAN PAULSON MAHESH CHANDRAN; SHALLET K. SAM; SARANYA BABU
RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O, ERNAKULAM, PIN - 682017 4 THE JOINT COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B. NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 5 THE SUPERINTENDENT THE OFFICE OF THE SUPERINTENDENT CGST & CENTRAL EXCISE, KAYAMKULAM RANGE, B.S.N.L. TELE
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