Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 21ST DAY OF MARCH 2023 / 30TH PHALGUNA, 1944 WP(C) NO. 5735 OF 2023 PETITIONER:
M/S BEGORRA INFRASTRUCTURE AND DEVELOPERS PVT.LTD, KARIMKUTTIYI LBUILDING ANGADI, RANNY, PATHANAMTHITTA, PIN - 689672 REPRESENTED BY ITS DIRECTOR ALWIN JOHN SKARIAH.
BY ADVS.
PHILIP J.VETTICKATTU SAJITHA GEORGE NEENU BERNATH RESPONDENTS:
1 THE JOINT COMMISSIONER, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE JOINT COMMISSIONER, CENTRAL GST & CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THAZHETHEKKATHIL TOWER, ST. PETERS JUNCTION, RING ROAD, PATHANAMTHITTA, PIN - 689645 2 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THAZHETHEKKATHIL TOWER, ST.PETERS JUNCTION, RING ROAD, PATHANAMTHITTA, PIN - 689645 3 THE FEDERAL BANK LIMITED, P.B.NO.6, KOZHENCHERRY, PIN - 689641 REPRESENTED BY ITS BRANCH MANAGER, BY ADV ADV. P.G. JAYASHANKAR PGJ SREELAL N.WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 5735 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W. P. (C). No. 5735 of 2023 -------------------------------------------- Dated this the 21st day of March, 2023 JUDGMENT Admit. Standing Counsel takes notice for respondents 1 and 2.
Standing Counsel for the Federal Bank takes notice for the 3rd respondent.
2.
The prayer in the writ petition is for permission to the petitioner to pay the amounts due towards Service Tax and Cess in instalments. The petitioner submits that a total amount of ₹9,41,408/- has already been paid by them.
In view of the limited prayer made, this writ petition is disposed of directing the petitioner to pay off the amounts due as Service Tax and Cess, after deducting the amounts which have already been paid, in 10 equal monthly instalments, the 1st instalment falling due on or before 20.04.2023 and the subsequent instalments falling due on or before the 20th of the succeeding months. The petitioner may approach the 2nd respondent with details of the payments made and the 2nd respondent shall ascertain the same and inform the petitioner about the exact amount which is due. This shall be done within 10 days from today.
Sd/- T.R. RAVI JUDGE Pn
WP(C) NO. 5735 OF 2023 3 APPENDIX OF WP(C) 5735/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 30-1-2018 PERTAINING TO THE PERIOD FROM 2012 2013 TO 2015 2016, Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26-3-2019 ISSUED BY THE ADDITIONAL COMMISSIONER Exhibit P3 TRUE COPY OF THE RELEVANT PAGES OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 31.07.2018 Exhibit P4 TRUE COPY OF THE RELEVANT PAGES OF THE ORDER PASSED BY THE JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM DATED 25-02-2021 Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY DATED 22-9-2020 Exhibit P6 TRUE COPY OF THE ORDER OF THE TRIBUNAL, SOUTH ZONE BENCH, BANGALORE DATED 05-11-2021 Exhibit P7 TRUE COPY OF THE NOTICE DATED 1-2-2023, ISSUED BY THE 1'T RESPONDENT TO THE 3RD RESPONDENT