Kerala State Pharmacy Council vs. Deputy Director
Held
The High Court found a procedural irregularity due to the chronological inconsistency, noting that an order dated 30.03.2023 could not have considered a review order dated 04.05.2023. Consequently, the Court set aside the impugned orders and remitted the matter for fresh adjudication after hearing the petitioners.
Facts
The Kerala Dental Council and Kerala State Pharmacy Council challenged orders-in-original dated 30.03.2023 imposing service tax, interest, and penalty. The petitioners contended that these orders erroneously referenced a review order dated 04.05.2023, which post-dated the impugned orders themselves.
Key Issues
The key issue was a procedural impropriety where an adjudicating order dated 30.03.2023 relied upon a subsequent review order dated 04.05.2023, creating suspicion regarding the validity and fairness of the adjudication process.
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Heard together (2 matters)
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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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