M/S. Kesari Marine Services vs. Union Of INDIA And 4 Others
Held
The Court held that the Order-In-Original was passed in violation of principles of natural justice as the petitioner's objections were not considered. The dismissal of the appeal on delay did not preclude the High Court from exercising its writ jurisdiction.
Facts
The petitioner challenged an Order-In-Original for service tax non-compliance, alleging their objections were not considered and the appeal was dismissed on delay. The department argued that suppression of facts warranted the extended period of limitation and penalties.
Key Issues
Whether the Order-In-Original was passed in violation of natural justice and if the High Court can entertain a writ petition when the appeal was dismissed on delay.
Sections Cited
Section 78, Section 73A
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
[Per Hon’ble Sri Justice M. Seetharama Murti]
This writ petition, under Article 226 of the Constitution of India is filed seeking verbatim the following relief/s: “..to issue an appropriate Writ, Order or direction, more particularly one in the nature of Writ of Mandamus, declaring the Order-In-Original No.09/2018- 19/TDINESH/CGSTKKD/ST, dated 16.05.2018, passed by the 3rd respondent as illegal, arbitrary, unconstitional and passed without jurisdiction and in violation of the provisions of the Finance Act, 1994 and set aside the same and consequently direct the Respondents to refrain from recovering the amounts demanded in the Order-In-Original No.09/2018-19/TDINESH/CGSTKKD/ST dated 16.05.2018, and pass such other order or orders as the Hon’ble Court may deem fit and proper in the circumstances of the case.”
We have heard the submissions of Sri Vivek Chandra Sekhar S, learned counsel appearing for the writ petitioner; of learned Assistant Solicitor General of India, appearing for the 1st respondent, of Sri Suresh Kumar Routhu, l
The judgment continues below.
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