Kerala Dental Council vs. Deputy Director
Held
The High Court set aside the impugned orders due to the suspicion arising from the inclusion of a review order dated subsequent to the orders-in-original. The matter was remitted back to the second respondent to pass fresh orders in accordance with law, after providing the petitioners an opportunity to be heard.
Facts
The Kerala Dental Council and Kerala State Pharmacy Council, statutory bodies, challenged orders-in-original imposing service tax, interest, and penalty. The petitioners contended that the impugned orders improperly referenced a review order dated after the orders themselves were passed, raising suspicion about procedural propriety.
Key Issues
The key legal issue was the procedural validity of the adjudicating authority's orders, specifically whether the inclusion of a future-dated review order in the impugned orders rendered them suspicious and invalid.
Sections Cited
None
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 23595 OF 2023 PETITIONER: KERALA DENTAL COUNCIL TC.27/741(3), AMBALATHUMUKKU, VANCHIYOOR P.O, THIRUVANANTHAPURAM, KERALA REPRESENTED BY ITS REGISTRAR, PIN – 695 035. BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENTS: 1 DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE, OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN KATHRIKADAVU, KALOOR P.O, KOCHI, PIN – 682 017. 2 ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH DIVISION, P.O. BOX NO.13, GST BHAVAN PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695 001. BY ADV SREELAL N.WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.09.2023, ALONG WITH W.P. © NO. 26055/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 23595 & 26055 of 2023 : 2 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO.
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