Royal Exports Enterprises vs. Union Of INDIA

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WP(C)/14387/2021HC KeralaGSTCNR KLHC01038421202129 July 2021Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THUR AY, THE 29TH DAY OF JULY 2021 / 7TH SRAVANA, 1943 WP(C) NO. 14387 OF 2021 PETITIONERS: M/s.ROYAL EXPORTS ENTERPRISES 2ND FLOOR, 20/621 PEN ACADEMY BUILDING, PANJAYATH JUNCTION, MUPATHADAM, ERNAKULAM - 683 110 REP. BY ITS MANAGING PARTNER, ASHIK M.U AGED 34 YEARS, S/O. USMANKUTTY, METHARUPARAMBIL HOUSE, EDAYAR, BINANIPURAM P.O, ERNAKULAM 683502 BY ADVS. ESM.KABEER ANILKUMAR P. RESPONDENTS: 1 UNION OF INDIA REP. BY SECRETARY, MINISTRY OF RAILWAY, BLOCK NO. 27, NEW DELHI 110 001 2 THE CONTAINER CORPORATION OF INDIA, A GOVERNMENT OF INDIA UNDERTAKING, MINISTRY OF RAILWAYS, REP. BY ITS DIRECTOR, CORPORATE OFFICE, CONCOR BHAWAN, C-3, MATHURA ROAD, OPP. APPOLO HOSPITAL, NEW DELHI 110 076 3 THE EXECUTIVE ENGINEER CONTAINER CORPORATION OF INDIA LIMITED, REGIONAL OFFICE, SOUTHERN REGION, 8TH FLOOR, CAO/CN BUILDING, SOUTHERN RAILWAY, EVR PERIYAR SALAI, EGMORE, CHENNAI 600 008

W.P.(C) No.14387 of 2021 2 4 THE TERMINAL MANAGER CONTAINER CORPORATION OF INDIA LIMITED, CONTAINER FREIGHT STATION, NH 47C, MULAVUKADU P.O, VALLARPADAM 682 504 BY ADV. SRI.P.VIJAYAKUMAR, ASG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.14387 of 2021 3 W.P.(C) No.14387 of 2021 ----------------------------------------------- J U D G M E N T Aggrieved by Ext.P6 demand notice issued by the fourth respondent for storage charges in respect of the goods stored by the petitioner at the warehouse of the second respondent, the petitioner preferred Ext.P8 representation before the third respondent, the Executive Director of the second respondent. It is alleged by the petitioner that Ext.P8 representation is not being considered. The petitioner, therefore, seeks appropriate directions to the third respondent to consider Ext.P8 representation, after affording the petitioner an opportunity of hearing.

2.

The learned Assistant Solicitor General of India, on instructions, points out that Ext.P8 representation is yet to be received by the third respondent.

W.P.(C) No.14387 of 2021 4

3.

The learned counsel for the petitioner asserts that Ext.P8 representation has been sent to the third respondent. Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition permitting the petitioner to forward a copy of Ext.P8 to the third respondent forthwith, and directing the third respondent to treat the copy of Ext.P8 directed to be forwarded as its original and pass appropriate orders on the same, after affording the petitioner an opportunity of hearing, within three weeks from the date of receipt of a copy of the judgment. Ordered accordingly. It is made clear that the hearing in terms of this judgment can be held through electronic mode as well. P.B.SURESH KUMAR, JUDGE. PV

W.P.(C) No.14387 of 2021 5 APPENDIX OF WP(C) 14387/2021 PETITIONER'S EXHIBITS Exhibit P1 TRUE PHOTOCOPY OF THE PARTNERSHIP DEED DATED 21-09-2019 Exhibit P2 TRUE PHOTOCOPY OF THE DETAILS OF IMPORTER EXPORTER CODE Exhibit P3 TRUE PHOTOCOPY OF THE GST REGISTRATION CERTIFICATE DATED 10-10-2019 Exhibit P4 TRUE PHOTOCOPY OF THE OF PACKING LIST DETAILS DATED 23-07-2020. Exhibit P5 TRUE PHOTOCOPY OF REQUEST FOR WAIVER SUBMITTED BEFORE THE 4TH RESPONDENT DATED 10-06-2021 Exhibit P6 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND ISSUED BY THE 4TH RESPONDENT DATED DATED 29-06-2021 Exhibit P7 TRUE PHOTOCOPY OF THE “PUBLIC TARIFF” ISSUED BY CONTAINER CORPORATION OF INDIA (CONCOR) CFS-DRT, DATED 09-07- 2020 Exhibit P8 TRUE PHOTOCOPY OF THE REPRESENTATION SUBMITTED BEFORE THE 3RD RESPONDENT DATED 05-07-2021

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.