Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 2ND DAY OF NOVEMBER 2023 / 11TH KARTHIKA, 1945 WP(C) NO. 20346 OF 2023 PETITIONER/S:
M/S. ACURA MEDICALS, 24/539B2,24/539D, GROUND FLOOR, RAJARAM COMPLEX, VADAKARA, KOZHIKODE-673101 REPRESENTED BY ITS MANAGING PARTNER SRI. ALI MUHAMMAD SAMEER M.O BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENT/S:
1 SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, VADAKARA RANGE, C.R BUILDINGS, CUSTOMS ROAD, THALASSERY, PIN - 670101 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV AJOY P.B.
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.20346 of 2023 2 JUDGMENT Dated this the 2nd day of November, 2023 The present writ petition has been filed under Article 226 of Constitution of India impugning Ext.P1, show cause notice number 01/2022-23/GST dated 21.12.2022.
Instead of filing reply to the show cause notice, the petitioner has approached this Court. This Court does not deem it appropriate to record a finding on the merit of the case. The petitioner is permitted to file reply to the show cause notice within a period of two weeks from today. If the reply is filed by the petitioner within a period of two weeks, the Superintendent of Central Tax & Central Excise, Vadakara range, shall consider the reply filed by the petitioner and adjudicate the show cause notice in accordance with law. The petitioner shall be afforded an opportunity of hearing before passing a final order on the said show cause notice.
WP(C) No.20346 of 2023 3 With the aforesaid direction and liberty, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C) No.20346 of 2023 4 APPENDIX OF WP(C) 20346/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW- CAUSE NOTICE NO.01/2022-23/GST DATED 21-12-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE HEARING NOTICE DATED 22-03-2023 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
18516/2023 DATED 08-06-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA