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Accelerated Freeze Drying Co.LTD. vs. Union Of INDIA

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WA/2476/2019HC KeralaGSTCNR KLHC01087528201919 June 2020Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI2 pages

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Heard together (2 matters)

WA.No.2476 OF 2019
WP(C) 29885/2019

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 19TH DAY OF JUNE 2020 / 29TH JYAISHTA, 1942 WA.No.2476 OF 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 29885/2019(I) OF HIGH COURT OF KERALA APPELLANT: ACCELERATED FREEZE DRYING CO.LTD., AMALGAM HOUSE, BRISTOW RD., WILLINGDON ISLAND, COCHIN-682003. BY ADVS. SRI.C.K.KARUNAKARAN SMT.LEKSHMI P. NAIR RESPONDENTS: 1 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY SECRETARY. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001, REP. BY CHAIRMAN. 3 STATE OF KERALA, REP. BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX, KUTHIATHODE, ALAPPUZHA DT.-688537. R1 BY ADV. MR.P.R.AJITH KUMAR, CGC R2 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 19.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A No.2476/2019 2

J U D G M E N T [W.A No. 2476/2019] (Dated this the 19th day of June, 2020) K.Vinod Chandran, J

The learned Single Judge in the impugned judgment has directed show cause notices to be answered. In such circumstances we are not inclined to interfere with the refusal of the learned Single Judge to exercise discretion to consider the merits, in a matter in which a show cause notice was impugned. The appellant would be entitled to raise all contentions before the appropriate authority for which we grant the appellant two months' time. W.A No.2476/2019 would stand rejected with the above observations. No order as to costs. K.VINOD CHANDRAN, Judge T.R RAVI, Judge jma

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