Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WP(C) NO. 5432 OF 2019 PETITIONER/S:
CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED, KINFRA HITECH BIOTECHNOLOGY PARK KALAMASSERY COCHIN, REP BY ITS ACCOUNTS MANAGER, SRI.JOHN M.M.
BY ADVS.
SANDEEP GOPALAKRISHNAN SMT.JINNU SARA GEORGE SMT.MITHA SUDHINDRAN SRI.ANAND VIMAL Shri. ZAFAR ANTONIO
RESPONDENT/S:
1 UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NEW DELHI-110115.
2 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, COCHIN COMMISSIONERATE C.R.BUILDING, KOCHI-682018.
3 THE ASST.COMMISSIONER OF CENTRAL, TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR-682017.
4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD-I, RANGE CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR-682017.
BY ADVS.
SRI.K.SUDHINKUMAR
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SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
OTHER PRESENT:
P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed for cancellation of the GST registration of M/s.Careon Healthcare Solutions Private Limited which has got merged with M/s.Careon Medical Disposables Private Limited with effect from December 2016.
2.
The input credits available to M/s.Careon Healthcare Solutions Private Limited are not said to have been transferred in favour of M/s.Careon Medical Disposables Private Limited. The Excise Department had issued a notice (Ext.P6) to the petitioner on 13.09.2018, to which they had filed a reply (Ext.P7). Later on, another notice (Ext.P8) has been issued on 09.10.2018 , to which also a reply (Ext.P9) has been filed by the petitioner.
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3.
Learned Counsel for the petitioner submits that now the GST certificate of the petitioner has been cancelled, and, therefore, the 1st prayer has been rendered infructuous.
In respect of input credit, the petitioner has already filed a reply to the show cause notice issued by the Excise Department.
4.
Therefore, this writ petition is disposed of with a direction to the respondents to consider the reply to the show cause notice and pass orders in accordance with law after giving an opportunity of hearing to the petitioner.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 5432/2019
PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER OF MERGER OF THE HON'BLE HIGH COURT OF KERALA DATED 16/12/2016.
EXHIBIT P2 TRUE COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION ISSUED TO M/S CAREON MEDICAL DISPOSABLES PRIVATE LIMITED (CMDPL) EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED (CHSPL) EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR CANCELLATION OF GST REGISTRATION OF CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED.
EXHIBIT P5 TRUE COPY OF THE CERTIFICATE OF REGISTRATION INDICATING CHANG OF NAME EXHIBIT P6 TRUE COPY OF THE E-MAIL RECEIVED, DATED 13/09/2018.
EXHIBIT P7 TRUE COPY OF THE RELEVANT PORTIONS OF THE REPLY BEFORE THE 3RD RESPONDENT, ACKNOWLEDGED AS ON 01/10/2018.
EXHIBIT P8 TRUE COPY OF THE QUERY DATED 09/10/2018.
EXHIBIT P9 TRUE COPY OF THE COVERING LETTER DATED 01/11/2018.
EXHIBIT P10 TRUE COPY OF THE AUDITORS NOTE