Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 25555 OF 2022 PETITIONER/S:
P.H.MOHAMMED ALI AGED 61 YEARS PUTHIYEDATH HOUSE MUTTOM, THAIKKATTUKARA P.O ALUVA, PIN - 683106 BY ADV H.RAMANAN RESPONDENT/S:
1 UNION OF INDIA REP BY SECRETARY .
MINISTRY OF FINANCE SANSAD MARG NEW DELHI, PIN - 110001 2 ASSISTANT REGISTRAR CENTRAL EXCISE ,CUSTOMS AND SERVICE TAX, WTC BUILDING, FKCCI COMPLEX, K.K.ROAD, BANGALORE, PIN - 560009 3 COMMISSIONER OF GST C.R.BUILDING, I.S.PRESS ROAD, ERNAKULAM, PIN - 682018 BY ADV Thanuja Roshan George THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25555 OF 2022 2 JUDGMENT
Petitioner has approached this Court with a grievance that the petitioner has not been able to prosecute Ext.P1 appeal filed before the Customs, Excise and Service Tax Appellate Tribunal, against a demand for service tax for the period from 2011-12 to 2014-15, which has been adjudicated against the petitioner, and affirmed in appeal.
2.
Learned counsel appearing for the petitioner submits that though the petitioner approached the First Appellate Authority, the demand against the petitioner was confirmed by an order dated 25.02.2022, following which the petitioner has approached the 2nd respondent Tribunal with a further appeal.
3.
When this matter is taken up for consideration today, it is the submission of the learned Standing Counsel appearing for the 3rd respondent that if the petitioner were to approach the Range Officer, Central Excise Aluva, the said officer will facilitate the payment of pre-deposit as mandated under the provisions of the Finance Act, 1994 for maintaining an appeal before the 2nd respondent Tribunal and that the petitioner can thereafter, prosecute the appeal, after making payment of the
WP(C) NO. 25555 OF 2022 3 pre-depost in the manner indicated above. It is submitted that, this Court had, in similar circumstances, issued directions regarding payment of pre-deposit in the aforesaid manner.
4.
Having regard to the facts and circumstances of the case, this writ petition is disposed of, directing that if the petitioner approaches the Range Officer, Central Excise, Aluva with a request for enabling the payment of pre-deposit for maintaining an appeal before the 2nd respondent, the said officer shall facilitate payment of pre-deposit by the petitioner. This direction is issued considering the contention of the petitioner that the petitioner was not able to make the pre-deposit through on-line mode on account of technical glitches. If the petitioner approaches the aforesaid officer within a period of ten days from today, the payment of pre-depost shall be facilitated in the manner indicated above and thereafter, it will be open to the petitioner to prosecute the appeal filed before the 2nd respondent.
With these observations and directions, the writ petition is disposed of.
Sd/- GOPINATH P., JUDGE ajt
WP(C) NO. 25555 OF 2022 4 APPENDIX OF WP(C) 25555/2022 PETITIONER EXHIBITS Exhibit P1 PETITIONER'SMEMORANDUM OF APPEAL FILED BEFORE THE 2ND.RESPQUDENT (TRUE COPY) Exhibit P2 PETITIONER'S FORWARDING LETTER TO THE 3RD RESPONDENT (TRUE COPY) Exhibit P3 LETTER OF2ND RESPONDENT TO PETITIONER Exhibit P4 PETITIONER'S LAWYER'S LETTER TO THE 2ND RESPONDENT (TRUE COPY) Exhibit P5 ACKNOWLEDGEMENT CARD (TRUE COPY) Exhibit P6 LETTER OF2ND RESPONDENT TO PETITIONER (TRUE COPY)