M/S. Corous Kuries [P] LTD vs. The Assistant Commissioner Of Central Excise
Facts
The petitioner, M/s. Corous Kuries [P] Ltd., filed a writ petition before the Kerala High Court challenging an order dated March 28, 2017 (Exhibit P3), issued by the Assistant Commissioner of Central Excise, Customs and Service Tax, Thrissur Division. The challenge was preceded by a show cause notice dated November 4, 2016 (Exhibit P1), to which the petitioner had submitted a reply on March 14, 2017 (Exhibit P2). The petitioner sought to quash the impugned order and stay the recovery of tax due under it. The dispute pertains to the tax period covered by the show cause notice and the order.
Held
The High Court of Kerala, in its judgment dated July 24, 2018, disposed of the writ petition by applying the ratio of the Supreme Court decision in Union of India (UOI) and Others v. Margadarshi Chit Funds (P) Ltd., and Others [(2018) 48 GSTR 1 (SC)]. The Court did not independently analyze the facts or arguments presented by the petitioner or the respondent. Instead, it relied on the precedent set by the Apex Court. The specific findings on the issues raised by the petitioner, or the reasoning behind applying the Margadarshi Chit Funds judgment, are not detailed in the provided text. The operative direction was to dispose of the writ petition in light of the Supreme Court's decision.
Key Issues
1. Whether the impugned order dated March 28, 2017, issued by the Assistant Commissioner of Central Excise, Customs and Service Tax, Thrissur Division, is liable to be quashed. The petitioner argued for quashing the order and staying the recovery of tax. The respondent revenue authority's specific arguments are not recorded in the judgment. The Court was to decide on the validity of the order and the necessity of recovery. The core issue revolves around the legality of the order passed by the respondent authority, which the petitioner sought to challenge through a writ of certiorari.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY, THE 24TH DAY OF JULY 2018 / 2ND SRAVANA, 1940 WP(C).No. 27058 of 2017 PETITIONER(S) M/S. COROUS KURIES [P] LTD K.K.FRANCIS BUILDING, HIGH ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGER MR.PAUL C.P. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY RESPONDENT(S): THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, THRISSUR DIVISION, S.T.NAGAR, THRISSUR -680 001. R1 BY ADV. SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 27058 of 2017 (F) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1OF THE SHOW CAUSE NOTICE NO.65/2016-17 ST DATED 4.11.2016 ISSUED BY THE RESPONDENT. EXHIB
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