Thiruvalla Service Co-Operative Bank LTD. vs. Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 09TH DAY OF JULY 2020/18TH ASHADHA, 1942 W.P(C).No.13781 OF 2020(W) PETITIONER: THIRUVALLA SERVICE CO-OPERATIVE BANK LTD. KAVUMBHAGAM, THIRUVALLA 689 102 REPRESENTED BY ITS SECRETARY SRI.NANDAKUMAR. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2 THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,THIRUVANANTHAPURAM - 695001. 3 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THAZHETHEKKATHIL TOWER, ST.PETERS JUNCTION RING ROAD, PATHANAMTHITTA - 689 645. BY SRI.JAISHANKAR V. NAIR, CGC BY SRI.SREELAL N. WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C).NO.13781/2020 :: 2 :: J U D G M E N T
The petitioner has approached this Court impugning Ext.P3 show cause notice. Although various contentions are raised in the writ petition, in its challenge against Ext.P3 show cause notice, I am of the view that inasmuch as Ext.P3 is only a show cause notice, the petitioner ought to raise all his contentions including the aspect of juri iction before the original authority before invoking the juri iction of this Court under Article 226 of the Constitution of India. Resultantly, without prejudice to the right of the petitioner to prefer a reply to Ext.P3 show cause notice and getting the matter adjudicated before the 3rd respondent, the writ petition, in its challenge against the show cause notice, at this stage, is dismissed.
Taking note of the submission of the learned counsel for the petitioner that the petitioner would require some time to prefer a formal reply to the show cause, I direct that if the petitioner prefers a reply to Ext.P3 show cause notice within two weeks from today, then the 3rd
W.P.(C).NO.13781/2020 :: 3 :: respondent shall take into account the said reply, and also afford the petitioner an opportunity of personal hearing before proceeding to adjudicate the show cause notice. A.K.JAYASANKARAN NAMBIAR
JUDGE prp/9/7/2020
APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRIMARY AGRICULTURAL CREDIT SOCIETY CERTIFICATE. EXHIBIT P2OF THE BYE-LAWS FOR THE MMBF (RELEVANT PAGES). EXHIBIT P3OF THE SHOW-CAUSE NOTICE DTED 08/06/2020. RESPONDENTS EXHIBITS: NIL. //// P.S. 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.