S.Sadanandan vs. Bhuvnesh Kumar Tiwari

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Con.Case(C)/1618/2017HC KeralaGSTCNR KLHC01011798201727 June 2018Bench: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 27TH DAY OF JUNE 2018 / 6TH ASHADHA, 1940 Con.Case(C).No. 1618 of 2017 IN WPC. 30472/2015 AGAINST THE JUDGMENT IN WP(C) 30472/2015 of HIGH COURT OF KERALA DATED 14-12-2016 PETITIONER/PETITIONER S.SADANANDAN KOLARAKKAL HOUSE, ELATHUR P.O, CALICUT - 673 303. BY ADV.SRI.C.P.MOHAMMED NIAS RESPONDENTS/RESPONDENTS 3 AND 4: 1. BHUVNESH KUMAR TIWARI AGED 30 YEARS,(FATHER'S NAME NOT AVAILABLE TO THE PETITIONER) THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, SOUTH EXTENSION DIVISION, IIIRD FLOOR, 14-15, FARM BHAVAN, NEHRU PLACE, NEW DELHI - 110 019. 2. J.T RADHAKRISHNA, AGED 50 YEARS,(FATHER'S NAME NOT AVAILABLE TO THE PETITIONER) THE AIRPORT DIRECTOR, AIRPORTS AUTHORITY OF INDIA, CALICUT INTERNATIONAL AIRPORT, CALICUT - 673 635. R1 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL R2 BY ADV. SRI.S.SUJIN Y SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS CONTEMPT OF COURT CASE (CIVIL) HAVING BEEN FINALLY HEARD ON 27-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Con.Case(C).No. 1618 of 2017 APPENDIX: PETITIONER'S ANNEXURES: ANNEXURE 1: CERTIFIED COPY OF THE JUDGMENT DATED 14.12.2016 OF THIS HON'BLE COURT IN WPC NO.30472/2015. ANNEXURE 2: TRUE COPY OF THE REQUEST DATED 25.01.2017 SENT BY THE 2ND RESPONDENT. ANNEXURE 3: TRUE COPY OF THE NOTICE DATED 15.06.2017 SENT BY THE PETITIONER. RESPONDENTS'S ANNEXURES: ANNEXURE R1(a): TRUE COPY OF OFFICE ORDER NO.14/2017 DT 23.6.2017. ANNEXURE R1(b): TRUE COPY OF POSTING ORDER NO.8/2015 DATED 13.5.2016. ANNEXURE R1(c): TRUE ENGLISH TRANSLATION OF ANNEXURE R1(b):. ANNEXURE R1(d): TRUE COPY OF TRADE NOTICE 02/2014 DATED 1.10.2014 ISSUED BY THE OFFICE OF CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DELHI. ANNEXURE R1(e): TRUE COPY OF LETTER OF AIRPORT AUTHORITY OF INDIA DELHI DATED 21.2.2018. ANNEXURE R1(f): TRUE COPY OF REPLY DT 22.2.2018 FROM SUPERINTENDENT (R-174) DIVISION SOUTH EX.GST, EST.DELHI. ANNEXURE R1(g): TRUE COPY OF REPLY DATED 22.2.2018 OF SUPERINTENDENT, REFUND GROUP 'A' SOUTH EX DIVISION. ANNEXURE R1(h): TRUE COPY OF REPLY 21.2.2018 OF ASST.COMMISSIONER (DIV) SOUTH EX DIVISION. ANNEXURE R1(i): TRUE COPY OF THE ORIGINAL NO.17/GST/DIV-SX/REFUND/2017 DATED 6.3.2018. ANNEXURE R1(j): TRUE COPY OF PAYMENT ADVICE TO THE BANK DATED 7.3.2018. ANNEXURE R2(a): TRUE COPY OF THE LETTER DATED 25.01.2017 ISSUED BY THE 2ND RESPONDENT TO THE 1ST RESPONDENT. ANNEXURE R2(b): TRUE COPY OF THE LETTER DATED 05.04.2017 OF THE 2ND RESPONDENT TO THE 1ST RESPONDENT. ANNEXURE R2(c): TRUE COPY OF THE LETTER DATED 21.02.2018. ANNEXURE R2(d): TRUE COPY OF THE BANK COUNTERFOIL. Rp //True Copy// PS to Judge A.M. SHAFFIQUE, J. =============== Contempt Case (C) No. 1618 of 2017 ======================== Dated this, the 27th day of June, 2018

J U D G M E N T This contempt case has been filed alleging that the directions issued by this Court have not been complied with. An affidavit has been filed by the 1st and 2nd respondent inter alia stating that the said amount had been refunded which had been acknowledged by the petitioner. Learned counsel for the petitioner however would submit that some more amounts are due as interest. In fact, there is no such direction to pay interest. If at all the petitioner is entitled for the same, it gives rise to a fresh cause of action. A case of wilful contempt had not arisen in the matter on account of the payment made by the respondents.

Contempt case is therefore closed. A.M. SHAFFIQUE, JUDGE Rp //// PS to Judge

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