Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 32354 OF 2023 PETITIONER/S:
CARMEL BUILDERS AND FIBROTECH INDUSTRIES PVT.LTD., 11/21, CARMEL PLAZA, POOVANTHURUTHU, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR REGI K.LUKOSE, PIN - 686012 BY ADV ARJUN S.
RESPONDENT/S:
1 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN - 682018 2 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE (ARREARS CELL) I.C.E BHAWAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 3 THE ASSISTANT COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX- KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM, PIN - 686001 4 THE DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE- KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM, PIN - 686001 5 THE SUPERINTENDENT OF CENTRAL EXCISE KOTTAYAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, AMBAKUZHY ARCADE, CMS COLLEGE ROAD, KOTTAYAM, PIN – 686001.
WP(C) NO. 32354 OF 2023 2 6 THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 685001 SRI.SREELAL N.WARRIER, SC FOR CENTRAL EXCISE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32354 OF 2023 3 J U D G M E N T The present writ petition has been filed with the following prayers:
“1. Issue a writ of certiorari or other appropriate writ, order or direction quashing Ext P8 order of the 3rd respondent and Ext P17 order of the 5th respondent and all revenue recovery proceedings further thereto against the petitioner.
2.
Issue a writ of mandamus or other appropriate writ, order or direction to the respondents to cease and desist from any and all revenue recovery proceedings pending appeals preferred by the petitioner.
3.
Declare that no revenue recovery proceedings shall be initiated against the assessee
pending
appeals
before
the appropriate appellate authorities.
4. Grant such other reliefs which this Hon'ble Court may deem fit in the circumstance of the case.”
2.
Petitioner has preferred appeals before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) against the orders of the first respondent, Exts.P4 and P5, upholding the demand
WP(C) NO. 32354 OF 2023 4 made by the authorities for non-payment of service tax. The petitioner has made pre-deposit.
3.
Since petitioner has made the pre-deposit, as also the appeals have been numbered, attachment/freezing of the bank accounts of the petitioner is no longer required, and therefore, the same are hereby lifted/de-frozen. However, the petitioner will provide list of its properties as demanded vide Ext.P17 notice. It is also directed that during the pendency of the appeals before the CESTAT, no coercive measure shall be taken against the petitioner.
The present writ petition is disposed of.
Pending interlocutory application, if any, in the writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 32354 OF 2023 5 APPENDIX OF WP(C) 32354/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.104/2017/ST OF THE 3RD RESPONDENT DTD 15.11.2017 Exhibit P2 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.105/2017/ST OF THE 3RD RESPONDENT DTD 16.11.2017 Exhibit P3 A TRUE COPY OF THE E-RECEIPT ISSUED TO THE PETITIONER DTD 15.02.2018 Exhibit P4 A TRUE COPY OF THE ORDER-IN-APPEAL IN A.NO.49/ST/TVM/2018 DTD 23.12.2020 OF THE 1ST RESPONDENT Exhibit P5 A TRUE COPY OF THE ORDER-IN-APPEAL IN A.NO.50/ST/TVM/2018 DTD 23.12.2020 OF THE 1ST RESPONDENT Exhibit P6 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.26/2021/ST OF THE 4TH RESPONDENT DTD 29.04.2021 Exhibit P7 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.27/2021/ST OF THE 4TH RESPONDENT DTD 29.04.2021 Exhibit P8 A TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DTD 29.09.2022 TO THE MANAGER- SOUTH INDIAN BANK, KOTTAYAM Exhibit P9 A TRUE COPY OF THE DEFECT MEMO ISSUED BY THE ASSISTANT REGISTRAR- CESTAT DTD 16.01.2023 Exhibit P10 A TRUE COPY OF THE REPLY SUBMITTED BY THE
WP(C) NO. 32354 OF 2023 6 PETITIONER TO THE ASSISTANT REGISTRAR- CESTAT DTD 30.01.2023 Exhibit P11 A TRUE COPY OF THE ORDER OF THE CESTAT BANGALORE IN SERVICE TAX APPEAL DIARY NO.200142023-DB DTD 12.04.2023 Exhibit P12 A TRUE COPY OF RECTIFICATION ORDER C.NO.IV/09/20/2019/ST.ADJ DTD 15.11.2022 Exhibit P13 A TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT DTD 17.01.2023 Exhibit P14 A TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT DTD 14.02.2023 Exhibit P15 A TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT DTD 18.05.2023 Exhibit P16 A TRUE COPY OF THE LETTER SUBMITTED TO THE 6TH RESPONDENT DTD 13.06.2023 Exhibit P17 A TRUE COPY OF THE LETTER OC.NO.107-108/2023 DTD 11.08.2023 ISSUED BY THE 5TH RESPONDENT ALONG WITH TYPED COPY