Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945 WP(C) NO. 28341 OF 2023 PETITIONER:
M/S SEASONAL TRIP, 55/1435, FIRST FLOOR, D.D. CORNER STONE, S.A ROAD, KADAVANTHARA, ERNAKULAM, KOCHI, PIN – 682 020 REPRESENTED BY ITS PARTNER SAM SREEDHARAN.
BY ADV S.ARUN RAJ RESPONDENTS:
1 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, COCHIN CENTRAL EXCISE BHAVAN, KATHRIKADAVU ROAD, KALOOR, ERNAKULAM, PIN – 682 017.
2 THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX CENTRAL GST, CENTRAL EXCISE AND CUSTOMS DEPARTMENT, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, COCHIN, PIN – 682 018.
BY ADV R.HARISHANKAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28341 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) NO. 28341 OF 2023 -------------------------------------------- Dated this the 18th day of September, 2023 J U D G M E N T 1.
The present Writ Petition has been filed by the petitioner in the apprehension of initiation of recovery proceedings in pursuance to the order in original.
2.
The learned counsel for the petitioner submits that the petitioner’s office has received telephonic intimation regarding the recovery proceedings. He further submits that the petitioner was not aware of any order in original passed against him and Show Cause Notice was issued.
3.
Mr. R. Harisankar, learned Standing Counsel for the respondent further submits that every procedure was followed and the order was passed on 16.12.2020 determining the tax and penalty of the petitioner.
WP(C) NO. 28341 OF 2023 3 2.
The learned Counsel for the petitioner submits that the petitioner has already applied for an authenticated copy of the assessment order and the authority is being directed to issue the authenticated copy to the petitioner, so that he may take any remedy applicable to him.
3.
Considering the aforesaid facts and circumstances, this writ petition is disposed of with a direction to the 1st respondents to issue an authenticated copy of the order in original dated 16.12.2020 passed by the Assistant Commissioner, Central Tax and Central Excise, Ernakulam Division, Cochin, within a period of five days. The petitioner is free to take any statutory remedy applicable to him.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) NO. 28341 OF 2023 4 APPENDIX OF WP(C) 28341/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE LETTER DATED 5-8-2023 SENT TO THE 1ST RESPONDENT ALONG WITH THE REGISTERED RECEIPT ISSUED BY THE POSTAL DEPARTMENT Exhibit P2 A TRUE COPY OF THE PRINT OUT OF THE TRACKING DETAILS OF THE REGISTERED CONSIGNMENT SENT TO THE 1ST RESPONDENT