Accelerated Freeze Drying Co.LTD vs. Union Of INDIA - Kerala High Court, 18 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 18TH DAY OF NOVEMBER 2019/27TH KARTHIKA, 1941 W.P(C).No.29885 OF 2019(I) PETITIONER: ACCELERATED FREEZE DRYING CO. LTD AMALGAM HOUSE, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003. BY ADVS.SRI.C.K.KARUNAKARAN SMT.LEKSHMI P. NAIR SRI.ARJUN SATHISH KUMAR RESPONDENTS: 1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001, REP. 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 DISTRICT, -688537. BY SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.29885/2019 : 2 :

J U D G M E N T In this writ petition, the petitioner impugns Ext.P1 and P2 notices, whereby, he has been asked to show cause as to why certain amounts that were paid to him by way of refund should not be demanded from him on the allegation that they have been erroneously refunded to him. Although various contentions are raised in the writ petition, in its challenge against Exts.P1 and P2 notices, I find that Exts.P1 and P2 are only show cause notices, and the petitioner is expected to file his reply to the same and get the matter adjudicated before approaching the writ court under Article 226 of the Constitution of India. Accordingly, without prejudice to the right of the petitioner to move this Court in the event of a fresh cause of action arising, the writ petition, in its challenge against Exts.P1 and P2 notices, is rejected. It is made clear that all the legal contentions of the petitioner are left open to be urged before the respondents at first instance. A.K.JAYASANKARAN NAMBIAR JUDGE prp/18/11/19

W.P.(C).No.29885/2019 : 3 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE 4TH RESPONDENT'S NOTICE NO.GSTIN32AABCA9632J1ZR/17-18

DATED 09.10.2019, RELATING TO THE MONTH OF AUGUST, 2017. EXHIBIT P2OF THE 4TH RESPONDENT'S NOTICE NO.GSTIN32AABCA9632J1ZR/17-18

DATED 09.10.2019 RELATING TO THE MONTH OF SEPTEMBER, 2017. EXHIBIT P3OF THE RELEVANT PORTIONS OF NOTIFICATION NO.131/2016 - CUSTOMS (N.T.) DATED 31.10.2016. EXHIBIT P4OF

THE NOTIFICATION NO.59/2017(N.T.) DATED 29.06.2017. EXHIBIT P5OF THE CIRCULAR NO.22/2017 DATED 30.06.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P6OF THE NOTIFICATION NO.73/2017- CUS (N.T.) DATED 26.07.2017. EXHIBIT P7OF THE CIRCULAR NO.32/2017 DATED 27.07.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P8OF EXTRACT OF THE RELEVANT PORTIONS OF NOTIFICATION NO.89/2017-CUSTOMS (N.T.) DATED 21.09.2017. EXHIBIT P9OF THE CIRCULAR NO.37/2018 DATED 09.10.2018. EXHIBIT P10 COMPLETE SET OF EXPORT DOCUMENTS IN RELATION TO A CONSIGNMENT SHIPPED BY THE PETITIONER UNDER SHIPPING BILL NO.8898719 DATED 28.09.2017. EXHIBIT P11OF A LUT DATED 12.07.2017. W.P.(C).No.29885/2019 : 4 : EXHIBIT P12 RESPONDENTS EXHIBITS: A LIST OF EXPORTS DONE BY THE PETITIONER DURING THE MONTHS OF AUGUST 2017 AND SEPTEMBER, 2017 (TO WHICH EXHIBITS P1 AND P2 RELATE TO). NIL. //// P.S. TO JUDGE