Pradeep S. vs. Commissioner Of Central Taxes And Central Excise

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 14TH DAY OF OCTOBER 2020 / 22ND ASWINA, 1942 WP(C).No.21704 OF 2020(K) PETITIONER/S: PRADEEP S., AGED 54 YEARS S/O. SUKUMARAN, RESIDING AT JYOTHIS, 443/A MUTTOM CHEPPAD, 690 511. BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) SMT.STEFIN THOMAS RESPONDENT/S: 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. 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. OTHER PRESENT: SR SC: SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21704 OF 2020(K) 2 JUDGMENT

The petitioner has approached this Court impugning Ext.P2 show cause notice issued to him by the respondent under the Finance Act 1994, as amended, dealing with Service Tax. Although various contentions are raised in the writ petition in its challenge against Ext.P2 show cause notice, including the plea that the show cause notice is barred by limitation, I am of the view that in as much as Ext.P2 is only a show cause notice, the petitioner ought to be relegated to its alternative remedy of filing objections to the same before the adjudicating authority and getting the matter adjudicated by the authority at first instance before the approaching this Court by invoking the juri iction under Article 226 of the Constitution of India. Accordingly, without prejudice to the right of the petitioner to move to the adjudicating authority, the writ petition in its challenge against the show cause notice is dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.21704 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SERVICE TAX REGISTRATION CERTIFICATE OF THE PETITIONER EXHIBIT P2OF THE SHOW CAUSE NOTICE NO.4/2020-21 ST(AC) DATED 22.09.2020 EXHIBIT P3OF THE WORK ORDER BEARING NO.W.496/CN/TVC/OT/10/2012 DATED 29.06.2013 ISSUED TO THE PETITIONER BY THE SOUTHERN RAILWAYS EXHIBIT P4OF THE WORK ORDER BEARING NO.DB8/4012/11 DATED 10.05.2012 ISSUED TO THE PETITIONER EXHIBIT P5OF THE FORM NO.26AS OF THE PETITIONER FOR THE ASSESSMENT YEAR 2014- 15(FY 2013-14)