Benny K.S. vs. Assistant Commissioner
Held
The Court directed the respondent to issue a fresh certified copy of the Order-in-Original to the petitioner within seven days. It allowed the petitioner to file an appeal against this order, excluding the period of limitation extended by the Supreme Court and the time spent pursuing the writ petition. Coercive proceedings were stayed for 10 days.
Facts
The petitioner, a tile-laying contractor, was issued a show cause notice for service tax dues from 2015-16. He subsequently opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, made payment, and received a discharge certificate. Despite this, a demand and recovery notice were issued, referring to an Order-in-Original which the petitioner claimed was never served.
Key Issues
The key issue was whether the petitioner, having availed the Sabka Vishwas Scheme and received a discharge certificate, could still be subjected to a demand, and whether the Order-in-Original forming the basis of the demand was properly served, affecting the right to appeal.
Sections Cited
Section 125 of the Finance Act, 1994, Section 127 of Finance Act, 2019, 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 BECHU KURIAN THOMAS MONDAY, THE 13TH DAY OF DECEMBER 2021 / 22ND AGRAHAYANA, 1943 WP(C) NO. 22100 OF 2021 PETITIONER: BENNY K.S., AGED 41 YEARS KARIPPURATHCHIRA HOUSE, AROOR P.O., ALAPPUZHA, KERALA 688 534 BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH RESPONDENTS: 1 ASSISTANT COMMISSIONER OFFICE OF ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA DIVISION, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA 688 001 2 THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT, CENTRAL GST AND CENTRAL EXCISE, CHERTHALA RANGE, VARUKATTU BUILDING, NEAR KSRTC BUS STAND, CHERTHALA 688 524. ADV.SREELAL N.WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22100 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No.22100 of 2021 ------------------------------- Dated this the 13 th day of December, 2021 JUDGMENT The challenge raised in this writ petition is against Exts.P2 show cause notice issued by the 1 st respondent and Ext.P9 demand notice seeking to recover service tax and penalty alleged to be pa
The judgment continues below.
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