M/S Seasonal Trip vs. The Superintendent, Central Tax & Central Excise, Cochin
Held
The High Court directed the 1st respondent to issue an authenticated copy of the order in original dated 16.12.2020 to the petitioner within five days. The Court clarified that the petitioner would then be free to take any statutory remedy applicable to them.
Facts
The petitioner apprehended initiation of recovery proceedings based on a telephonic intimation, claiming they were unaware of any 'order in original' or Show Cause Notice. The respondent contended that all procedures were followed, and an order determining tax and penalty was passed on 16.12.2020. The petitioner had already applied for an authenticated copy of this order.
Key Issues
The primary issue was whether the petitioner, apprehending recovery proceedings without knowledge of the underlying order, was entitled to receive an authenticated copy of the 'order in original' to enable them to pursue appropriate statutory remedies.
AI-generated summary — verify with the full judgment below
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
The present Writ Petition has been filed by the petitioner in the apprehension of initiation of recovery
The judgment continues below.
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