Pradeep S vs. Commissioner Of Central Taxes And Central Excise - Kerala High Court, 02 November 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 02ND DAY OF NOVEMBER 2020 / 11TH KARTHIKA, 1942 WA.No.1417 OF 2020 AGAINST THE JUDGMENT IN WP(C) 21704/2020(K) OF HIGH COURT OF KERALA DATED 14.10.2020 APPELLANT/PETITIONER IN WP(C): PRADEEP S, AGED 54 YEARS, S/O. SUKUMARAN, RESIDING AT JYOTHIS, 443/A MUTTOM CHEPPAD, PIN - 690 511. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENTS/RESPONDENTS IN WP(C): 1 COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. 2 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA DIVISION, B.S.N.L. BHAVAN, EXCHANGE ROAD, ALAPPUZHA - 682 017. 3 THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE, GOWRI MAHAL, OPPOSITE LAKSHMI THEATRE, K.P. ROAD, KAYAMKULAM - 690 502. SRI.SREELAL.N.WARRIER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.A. No.1417 OF 2020 2 J U D G M E N T Vinod Chandran, J. Appellant seeks interference to a show cause notice. The learned Single Judge declined interference. We need not reiterate that an appeal against exercise of discretion does not permit us to substitute our opinion over that of the learned Single Judge, especially when there was a mere relegation of the appellant to the authority who issued the show cause notice.

The learned Counsel for the appellant submits that notice has been issued attempting to cast liability on an exempted service and the limitation period is also over. These are all contentions which could be validly raised before the authority who issued the show cause notice. There is absolutely no reason to invoke the extra ordinary juri iction under Article 226 at this

W.A. No.1417 OF 2020 3 stage. We dismiss the appeal leaving open all contentions. K.VINOD CHANDRAN JUDGE T.R.RAVI JUDGE Pn 02/11