Skylink International vs. Deputy Director - Kerala High Court, 13 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 13TH DAY OF JULY 2022 / 22ND ASHADHA, 1944 WP(C) NO. 21896 OF 2022 PETITIONER: M/S.SKYLINK INTERNATIONAL, DOOR NO. 55/346, 1ST FLOOR, VENUS CHAMBERS, KANNANTHODEN LANE, ERNAKULAM, PIN – 680 016, REPRESENTED BY ITS PROPRIETOR BAIJU Y.P. BY ADVS. RAJATH R NATH K.S.HARIHARAN NAIR HARIMA HARIHARAN G.REMADEVI RESPONDENTS: 1 DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O, KOCHI, PIN – 682 017. 2 SUPERINTENDENT (ADJUDICATION) OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, IDUKKI DIVISION, K.P VARKEY'S MALL, 2ND FLOOR, ROTARY JUNCTION,THODUPUZHA, PIN – 685 584. 3 ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, IDUKKI DIVISION, K.P VARKEY'S MALL, IIND FLOOR, ROTARY JUNCTION, THODUPUZHA, PIN – 685 584. BY ADV SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 21896 OF 2022 2

JUDGMENT The petitioner has approached this Court challenging Ext.P9 order principally on the ground that the same has been issued in violation of the Principles of Natural Justice. The principal contention is that the last date fixed for personal hearing, that is 28.02.2022 was a day on which a Bharat Bandh had been declared and the petitioner, who is a resident of Ernakulam could not attend the hearing in Thodupuzha. It is also submitted that documents sought for by the petitioner for submitting a reply have not been provided by the Officer.

The learned Standing Counsel appearing for the respondent Department submits that there is absolutely no violation of Principles of Natural justice in this case. It is pointed out that hearing opportunity was granted through virtual mode and there was no reason for the petitioner to travel to Thodupuzha to attend the hearing. It is submitted that despite three opportunities being granted on 28.02.2022, 15.03.2022 and 28.03.2022, the petitioner did not attend the hearing. It is submitted that the issue of a Bharat Bandh being declared on 28.03.2022 is now taken up

WP(C) NO. 21896 OF 2022 3 only to delay the proceedings and the petitioner is not co- operating with the adjudication of the show cause notice.

Having heard the learned counsel for the petitioner and the learned Standing Counsel for the Department, though I am not satisfied with the conduct of the petitioner, I am of the view that one additional opportunity can be provided to the petitioner for personal hearing. The petitioner or its representative shall mark appearance before the 3rd respondent on 18.07.2022 with a request for copies of documents which are required to enable the petitioner to file reply / attend the hearing. The 3rd respondent shall make available copies of those records within a week from 18.07.2022. The hearing prior to adjudication of the show cause notice shall be scheduled on 29.07.2022, 01.08.2022 or 02.08.2022. The petitioner shall appear before the 3rd respondent on the date that will be intimated to him. No further adjournment will be granted under any circumstances. To enable reconsideration of the matter as above, Ext.P9 order will stand set aside. GOPINATH P. JUDGE DK

WP(C) NO. 21896 OF 2022 4 APPENDIX OF WP(C) 21896/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED 26- 04-2018 ISSUED BY THE 1ST RESPONDENT Exhibit P1(a) COPY OF THE CORRIGENDUM TO EXT. P1 SHOW- CAUSE NOTICE DATED 08-02-2022 ISSUED BY THE DEPUTY COMMISSIONER, KOCHI Exhibit P2 COPY OF THE HEARING NOTICE DATED 11-02- 2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3 COPY OF THE ADJOURNMENT REQUEST DATED 23- 02-2022 SUBMITTED BY THE PETITIONER AGAINST EXT. P2 Exhibit P4 COPY OF THE HEARING NOTICE DATED 24-02- 2022 ISSUED BY THE 2ND RESPONDENT Exhibit P5 COPY OF THE ADJOURNMENT REQUEST DATED 12- 03-2022 SUBMITTED BY THE PETITIONER AGAINST EXT. P4 Exhibit P6 COPY OF THE HEARING NOTICE DATED 14-03- 2022 ISSUED BY THE 2ND RESPONDENT Exhibit P7 COPY OF THE LETTER DATED 26-03-2022 SUBMITTED BY THE PETITIONER AGAINST EXT. P6 Exhibit P8 COPY OF THE POSTAL ACKNOWLEDGMENT WHICH IS SIGNED AND SEALED FROM THE OFFICE OF THE 3RD RESPONDENT Exhibit P9 COPY OF THE ORDER-IN-ORIGINAL NO. 21/2022-ST/EKM DATED 31-03-2022 ISSUED BY 3RD RESPONDENT Exhibit P10 COPY OF THE RECTIFICATION PETITION DATED 25-05-2022 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT