M/S. Bharat Sanchar Nigam Limited vs. The Commissioner
Held
The Division Bench found that the adjudicating authority had failed to apply its mind to the crucial aspect of limitation, merely reiterating show cause notice allegations without discussing BSNL's objections. The Court set aside the Single Judge's judgment and the original adjudication order, remanding the matter for fresh adjudication.
Facts
M/s. Bharat Sanchar Nigam Limited (BSNL) challenged an order confirming a demand for differential service tax for the period October 2016 to June 2017, arguing that the adjudicating authority failed to consider their detailed reply regarding the invocation of the larger period of limitation. The Single Judge dismissed BSNL's writ petition, directing them to pursue an alternative remedy.
Key Issues
Whether the adjudicating authority properly considered the appellant's plea regarding the invocation of the larger period of limitation. Whether the Single Judge was correct in relegating the appellant to an alternative remedy when there was a patent non-application of mind by the original authority.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH TUESDAY, THE 7TH DAY OF NOVEMBER 2023 / 16TH KARTHIKA, 1945 WA NO. 1918 OF 2023 AGAINST THE JUDGMENT DATED 18.10.2023 WP(C) 34293/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S. BHARAT SANCHAR NIGAM LIMITED O/O THE CHIEF GENERAL MANAGER-TELECOM, KERALA CIRCLE, VIKAS BHAVAN, PMG JUNCTION TRIVANDRUM REPRESENTED BY DEPUTY GENERAL MANAGER (FINANCE) MS. RETHIRANI A, PIN - 695033 BY ADV S.K.DEVI RESPONDENTS/RESPONDENTS: 1 THE COMMISSIONER, O/O THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, P. B. NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 47B, NORTH BLOCK, NEW DELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001 3 MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, REPRESENTED BY ITS SECRETARY, PIN – 110001 SC SRI. SREELAL N. WARRIER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No.1918 of 2023 J U D G M E N T Dr. A.K.Jayasankaran Nambiar, J.
The judgment continues below.
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