Dora Infrastructures And Properties Private Limited vs. Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI TUE AY, THE 03RD DAY OF NOVEMBER 2020 / 12TH KARTHIKA, 1942 WA.No.1424 OF 2020 AGAINST THE JUDGMENT DATED 21.10.2020 IN WP(C) 22474/2020(H) OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S.DORA INFRASTRUCTURES AND PROPERTIES PRIVATE LIMITED, RANNI-MALLAPPALLY ROAD, ANGADI P.O, RANNI 689 674 REPRESENTED BY ITS AUTHORIZED SIGNATORY SHIBU SAMUEL BY ADVS. SRI.JOHN VARGHESE SRI.A.L.GEORGE RESPONDENTS/RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF INDIRECT TAXATION AND CUSTOMS) NORTH BLOCK, NEW DELHI 110 001 2 THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001 3 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA RANGE, THAZHETHEKKATHIL TOWER ST. PETERS JUNCTION, RING ROAD, PATHANAMTHITTA 689 645 BY SRI.SREELAL.N.WARRIER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.No.1424 OF 2020 2 J U D G M E N T Vinod Chandran, J. The appellant is before us challenging the judgment of the learned Single Judge relegating the appellant to the authority, who issued the show cause notice. Learned Counsel appearing for the appellant before us submits that the show cause notice has been issued without any authority of law. There is no machinery provision for quantifying the tax, which is sought to be assessed under the show cause notice. These are all contentions, the assessee could place before the authority and a decision has to be taken on such preliminary objection also. However, at this stage, we are not inclined to interfere with the refusal of exercise of juri iction by the learned Single Judge, on the ground that the appellant would
WA.No.1424 OF 2020 3 have to approach the authority at the first instance.
Hence we reject the appeal leaving open all the contentions to be urged before the authority. K.VINOD CHANDRAN JUDGE T.R.RAVI JUDGE Pn 03/11
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.