M/S Bharat Broadcasting Network Limited vs. Union Of INDIA, Represented By Secretary
Held
The Court directed the second respondent to consider and dispose of the petitioner's appeal within three months, after affording an opportunity of being heard. Further proceedings pursuant to the revenue recovery notice were deferred until a decision on the appeal, subject to compliance with an interim deposit order.
Facts
The petitioner challenged a demand notice by filing an appeal before the second respondent. During the pendency of this appeal, the fourth respondent issued a revenue recovery notice. The petitioner sought a direction for expeditious disposal of the appeal and deferment of recovery proceedings.
Key Issues
Whether the appellate authority should be directed to expeditiously dispose of a pending appeal, and if revenue recovery proceedings should be deferred during the appeal's pendency.
AI-generated summary — verify with the full judgment below
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 O
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