Shaji Joseph vs. The Deputy Commissioner, Central Taxes And Central Excise
Held
The High Court declined to interfere with the Ext.P2 order under Article 226, finding that the petitioner has an effective alternative remedy by way of appeal under Section 85 of the Finance Act. The court granted 15 days for filing an appeal and stay petition, directing no enforcement of demand until the stay petition is decided.
Facts
The petitioner challenged an order (Ext.P2) demanding service tax of Rs. 28,26,220/- along with penalty under the Finance Act, 1994. The petitioner contended that the order exceeded the scope of the show cause notice, denied effective opportunity, and incorrectly applied the extended period of limitation.
Key Issues
Whether the High Court should exercise its writ jurisdiction under Article 226 to quash a service tax demand order, despite the availability of an effective alternative remedy under the Finance Act, 1994.
Sections Cited
Section 85 of the Finance Act, 1994
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 27TH DAY OF JUNE 2022 / 6TH ASHADHA, 1944 WP(C) NO. 18962 OF 2022 PETITIONER: SHAJI JOSEPH AGED 53 YEARS S/O. P. J. JOSEPH, SCHOOL OF INFORMATION AND INSTRUMENTATION TECHNOLOGY, NEAR OLD KSEB, MAIN ROAD, THALAYOLAPARAMBU, KOTTAYAM-686605. BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 THE DEPUTY COMMISSIONER, CENTRAL TAXES AND CENTRAL EXCISE KOTTAYAM DIVISION, V. PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM- 686001. 2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE COCHIN COMMISSIONERATE, C. R. BUILDING, I. S. PRESS ROAD, COCHIN 682018. 3 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, SOUTH BLOCK, NEW DELHI-110001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SHYAMDEEP S.SHENOY, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.18962/2022 -2- J U D G M E N T The petitioner has approached this court challenging Ext.P2 order issued under the provisions of the Financ
The judgment continues below.
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