The Deputy Chief Engineer vs. The Deputy Commossioner
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 24TH DAY OF NOVEMBER 2020 / 3RD AGRAHAYANA, 1942 WP(C).No.23179 OF 2020(V) PETITIONER: THE DEPUTY CHIEF ENGINEER, TRANSMISSION CIRCLE, KERALA STATE ELECTRICITY BOARD LTD., THIRUVANANTHAPURAM. BY ADVS. SRI.RAJU JOSEPH (SR.) SRI.C.JOSEPH ANTONY RESPONDENTS: 1 THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, NORTH DIVISION, PB NO.13, I.C.E. BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. 2 THE ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE AUDIT CIRCLE THIRUVANANTHAPURAM, 5TH FLOOR, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. BY ADV.SRI. R HARISHANKAR,SC BY ADV.SRI.SREELAL WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.23179 OF 2020(V) 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P3 assessment order under the Finance Act, 1994, as amended, in its application to service tax. Although various contentions are raised in the writ petition in its challenge against Ext.P3 order, I am of the view that against Ext.P3 assessment order, the petitioner has an effective alternative remedy by way of filing an appeal before the appellate authority under the Act. Accordingly, without prejudice to the right of the petitioner to move the Appellate Authority the Writ Petition in its challenge against the same is dismissed. A.K.JAYASANKARAN NAMBIAR
JUDGE mns/24.11.2020
WP(C).No.23179 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE 22/18-19 ST/AC ISSUED BY THE 2ND RESPONDENT, DATED 04.01.2019. EXHIBIT P2OF THE OBJECTION FILED BY THE PETITIONER DATED 17.06.2019. EXHIBIT P3OF
THE ASSESSMENT NO.03/ST(DC)DIV/2020-21 DATED 26.05.2020. EXHIBIT P4OF THE ORDER DATED 15.03.2019 PASSED IN WA NO.774 OF 2019 EXHIBIT P5OF THE ASSESSMENT ORDER IN ORIGINAL NO.160/2017-ST DATED 15.01.2018 WHICH WAS MARKED AS EXHIBIT P3 IN WP(C) NO.11302 OF 2018 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE
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.