Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 4TH DAY OF JULY 2023 / 13TH ASHADHA, 1945 WP(C) NO. 13275 OF 2022 PETITIONER:
M/S BHARAT BROADCASTING NETWORK LIMITED, JAIHIND T.V, KARIMPANAL ARCADE, EAST FORT, TRIVANDRUM (REPRESENTING BY ITS JOINT MANAGING DIRECTOR SHRI.SHIJU B.S.(SERVICE TAX REGISTRATION NO.AACCB7679PST001) BY ADVS.
V.S.CHANDRASEKHARAN LEKSHMI SWAMINATHAN M.A.JINSA MOL C.A.SABITHA S.JAYAKUMAR SAJNA T.UMMER RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF CENTRAL BOARD OF CUSTOMS AND CENTRAL EXCISE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER CENTRAL BOARD OF CUSTOMS AND EXCISE, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, KERALA, PIN - 682018 3 THE ASSISTANT COMMISSIONER OFFICE OF ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANNATHAPURAM SOUTH DIVISION, P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANNATHAPURAM, PIN - 695001 4 THE BANK MANAGER M/S CANARA BANK, HEAD OFFICE, THIRUVANNATHAPURAM, PIN - 695001 BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13275 OF 2022 2 Dated this the 4th day of July, 2023 JUDGMENT
The writ petition is filed, inter alia, to direct the second respondent to consider and dispose of Ext.P3 appeal, expeditiously and until such time to defer further proceedings pursuant to Ext.P4 revenue recovery notice.
2. The petitioner's case is that, challenging Ext.P2 demand notice issued by the third respondent, the petitioner has preferred Ext.P3 appeal before the second respondent. During the pendency of Ext.P3 appeal, the 4th respondent has issued Ext.P4 revenue recovery notice.
The action of the third respondent is unjustifiable and unreasonable. Hence, the writ petition.
3. When the writ petition came up for consideration on 8.4.2022, this Court passed an interim order
WP(C) NO. 13275 OF 2022 3 directing further proceedings to be kept in abeyance subject to the condition that the petitioner deposits an amount of Rs.1,00,00,000/- to the respondents on or before 16.5.2022. Subsequently, the time period was extended by this Court on 2.9.2022.
4. Heard; Sri.V.S. Chandrasekharan, the learned counsel appearing for the petitioner and Sri. Sreelal N.Warrier, the learned Standing Counsel appearing for the respondents 2 and 3.
5. Having considered the pleadings and materials on record and taking note of the fact that Ext.P3 appeal is pending consideration before the second respondent since 4.4.2022, I deem it appropriate to dispose of the writ petition.
Resultantly, I order the writ petition as follows:- (i) The second respondent is directed to consider and dispose of Ext.P3 appeal, in accordance with law
WP(C) NO. 13275 OF 2022 4 and as expeditiously as possible, at any rate within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard.
(ii) It is made clear that this Court has not expressed anything on the merits of Ext.P3 appeal.
(iii) In view of the compliance of the interim order dated 8.4.2022, further proceedings pursuant to Ext.P4 shall stand deferred till a decision is taken on Ext.P3 appeal.
SD/- rmm5/7/2023 C.S.DIAS, JUDGE
WP(C) NO. 13275 OF 2022 5 APPENDIX OF WP(C) 13275/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF SERVICE TAX REGISTRATION OF THE PETITIONER ISSUED BY THE RESPONDENTS Exhibit P2 A TRUE COPY OF DEMAND NOTICE NO.
01/2021-22 ST(AC) DATED 15.10.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P3 A TRUE COPY OF AN APPEAL DATED 04.
04.2022 FILED BEFORE THE 2ND RESPONDENT Exhibit P4 A TRUE COPY OF REF:0822/BHA/1 DATED 21.03.2022 SEND BY THE 4TH RESPONDENT ALONG WITH THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT