Dodla International LTD vs. The Commissioner Of Central Tax And Central Excise
Held
The High Court held that the impugned order was appealable under Section 86(1) of the Finance Act, 1994, before the CESTAT. It found no defiance of fundamental judicial principles or natural justice to warrant entertaining the writ petition, despite the availability of an alternative statutory remedy.
Facts
The petitioner challenged an order dated 22/09/2020, arguing it was without jurisdiction as Chapter 5 was repealed by Section 174 of the CGST Act, 2017, and that security deposits for leased property were not subject to service tax. The respondent contended that an efficacious alternative remedy of appeal was available.
Key Issues
The key issues were the jurisdiction of the adjudicating authority post-CGST Act, 2017, specifically concerning the repeal of Chapter 5, and whether notional interest on security deposits for leased property constituted a taxable service.
Sections Cited
Section 174, Section 86(1)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 13TH DAY OF JANUARY 2021 / 23TH POUSHA, 1942 WP(C).No.927 OF 2021(M) PETITIONER: DODLA INTERNATIONAL LTD NOW KNOWN AS M/S. LULU HOSPITALITY LTD, T.C NO. 28/2225, C.V RAMAN PILLAI ROAD, THYCAUD, THIRUVANANTHAPURAM - 695014. BY ADV. SRI.GEORGE JOHNSON RESPONDENTS: 1 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE P.B.NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695001, 2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE (AUDIT) CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI - 682018. SC,CBEC- SRI. SREELAL N.WARRIAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.927 OF 2021(M) 2 JUDGMENT Dated this the 13th day of January 2021 By this petition, the petitioner has challenged the order dated 22/09/2020 at Ext.P1 to the petition.
Heard the learned counsel for the petitioner at sufficient length of time. The learned counsel for the petitioner argued that after introduction of CGST Act, 2017 by virtue of Section 174 thereof, Chapter 5 stands repealed and therefore, the 2nd respo
The judgment continues below.
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