Mattress Masters And Furnishings vs Assistant Commissioner
2021 Latest Caselaw 17030 Ker

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                     PRESENT
                     THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                       &
               THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
         THURSDAY, THE 12TH DAY OF AUGUST 2021 / 21ST SRAVANA, 1943
                              WA NO. 1036 OF 2021
  AGAINST THE ORDER/JUDGMENT IN WP(C) 14615/2021 OF HIGH COURT OF KERALA,
                                  ERNAKULAM
APPELLANT:

              MATTRESS MASTERS AND FURNISHINGS
              6/343-D, KALATHIKUNNU, 4TH GATE, KANNUR ROAD,
              KOZHIKODE 673 001 REPRESENTED BY ITS PARTNER MARTIN M JOSEPH


              BY ADV PREMJIT NAGENDRAN



RESPONDENT:

              ASSISTANT COMMISSIONER
              CENTRAL TAX AND CENTRAL EXCISE
              KOZHIKODE URBAN DIVISION, MANCHIRA, KOZHIKODE 673 001



              ADV P G JAYASHANKER,
              GP VIDYA KURIAKOSE




     THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12.08.2021, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
 WA NO. 1036 OF 2021
                                    -2-



                          JUDGMENT

S.V.Bhatti,J.

Appellant is the writ petitioner. Writ Petition(C) No.14615 of

2021 was filed challenging Ext.P6 order dated 18.12.2020. Ext.P6

order was made under the Finance Act, 1994. The appellant has

remedy of appeal before the Appellate Authority. The reason for

invoking the writ jurisdiction is that Ext.P6 order was made

disregarding statutory requirement and/or opportunity of

personal hearing. At the first blush, it appears that as a case

warranting examination of the legality of Ext.P6 order on the

limited grounds whether the order is made in violation of

principles of natural justice/statutory requirements. The learned

Single Judge, while adverting to para 26 of Ext.P6 order, was

pursuaded not to exercise his discretionary jurisdiction.

2. Adv.Premjit Nagendran explained the circumstances in

which the appellant could not be presented by inviting our

attention to Ext.P3 and argued that the tenor of Ext.P3 would show WA NO. 1036 OF 2021

that, in view of the prevailing Covid-19 pandemic in the society,

the appellant was unable to attend the hearing. It is required to be

noted that Ext.P3 is dated 01.07.2020. The respondent referred to

Ext.P5 dated 24.11.2020 and treated the hearing before him as

concluded.

3. After perusing Exts.P3 and P5, we are of the view that

the learned Single Judge, for reasons available in this behalf,

recorded a finding and dismissed the writ petition. We are in

complete agreement with the learned Single Judge.

Writ appeal fails, dismissed accordingly. No order as to costs.

Sd/-

S.V.BHATTI JUDGE

Sd/-

BECHU KURIAN THOMAS JUDGE

JS