M/S.Aiswarya Builders And ... vs The Commissioner Of Central Tax ...
2021 Latest Caselaw 10150 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                   PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    THURSDAY, THE 25TH DAY OF MARCH 2021 / 4TH CHAITHRA, 1943

                         WP(C).No.3313 OF 2021(L)


PETITIONER/S:

                M/s.AISWARYA BUILDERS AND CONTRACTORS
                1/98, NEAR MAG HOSPITAL, MOOKKANNUR,
                ANGAMALY - 683577, REPRESENTED BY ITS PARTNER,
                SRI N. JOSEPH, 69 YEARS, S/O. THARIATH N.O,
                NJALIATH HOUSE, MOOKKANNOOR, ANGAMALY - 683572.

                BY ADVS.
                SMT.R.LEELA
                SRI.K.K.ANIL KUMAR

RESPONDENT/S:

      1         THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
                (APPEALS), C.R BUILDINGS, I.S PRESS ROAD,
                COCHIN - 18.

      2         THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
                EXCISE,ALUVA DIVISION, ALUVA - 683108.

      3         OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX
                AND CENTRAL EXCISE (AUDIT)
                CIRCLE FOR KATHRIKADAVU, KALOOR, COCHIN - 682017.

      4         THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL
                EXCISE,ALUVA DIVISION, ALUVA - 683108.

                R1-4 BY ADV. SMT.THANUJA ROSHAN
                SRI. SREELAL N. WARRIER, STANDING COUNSEL

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.3313 OF 2021                  2

                                JUDGMENT

Dated this the 25th day of March 2021

Learned Standing Counsel appearing for the respondents

submits that as proper opportunity of hearing was not granted to

the petitioner, by 15.04.2021, respondents are recalling the

impugned order at Ext.P4 and will grant fresh opportunity of

hearing to the petitioner and then an order will be passed in the

appeal filed by the petitioner. Accepting the statement so made,

the writ petition is closed.

Sd/-

                                              A.M.BADAR
ajt                                             JUDGE



                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              THE TRUE COPY OF THE SHOW CAUSE NOTICE NO.

4/ST/AC/ 2017 DATED 25.09.2017 ISSUED FROM THE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE AUDIT CIRCLE IV.

EXHIBIT P2 THE TRUE COPY OF THE ORDER IN ORIGINAL NO.30/2018 SERVICE TAX DATED 14.08.2018.

EXHIBIT P3 THE TRUE COPY OF THE NOTICE IN A.NO.5/ST/CHN/2018/D DATED 25.09.2019 ALONG WITH THE APPEAL.

EXHIBIT P4 THE TRUE COPY OF THE ORDER IN APPEAL A.NO.05/ST//CHN/2019/D DATED 09.12.2020.