Kerala High Court
Arctic Cooling Solutions India ... vs Union Of India on 3 March, 2021
WA 53/2021 1/5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
Present:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE GOPINATH P.
Wednesday,the 3rd day of March 2021/12th Phalguna, 1942
WA No.53/2021
Against Judgment dated 06-07-2020 in WP(C) No.13255/2020 of
this Court.
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For information purpose only
APPELLANT/PETITIONER:
ARCTIC COOLING SOLUTIONS INDIA PVT LTD.,
63/447, E KRISHNA ARCADE, NEAR BSNL, GANDHINAGAR,
KOCHI-682 017, REPRESENTED BY ITS' MANAGING DIRECTOR.
BY ADVS. M/S.A.KUMAR,.JOB ABRAHAM &
AJAY V.ANAND
RESPONDENTS/RESPONDENTS:
1. UNION OF INDIA,REPRESENTED BY FINANCE SECRETARY,
NORTH BLOCK, NEW DELHI-110 001.
2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND
CENTRAL EXCISE,OFFICE OF THE PRINCIPAL COMMISSIONER,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018
3. THE DESIGNATED COMMITTEE-II,
SABKA VISWAS (LEGACY DISPUTES RESOLUTION) SCHEME (SVLDRS),
KOCHI COMMISSIONERATE, OFFICE OF THE PRINCIPAL
COMMISSIONER, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
KOCHI-682 018.
4. THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE.
OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, KOCHI-682 018
BY SRI.P.VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA
FOR R1(B/O)
SRI.P.R AJITHKUMAR,CENTRAL GOVERNMENT COUNSEL FOR R1
SRI.SREELAL N.WARRIER, STANDING COUNSEL FOR R2 TO R4.
Prayer for interim relief in the Writ Appeal stating that
in the circumstances stated in the appeal memorandum the High
Court be pleased to allow the Petitioner to pay the amount
payable as estimated in Exhibit P8, Exhibit P9 & Exhibit P10
and treat the Petitioner as a valid declarant and keep the
declaration pending for consideration under the 'Sabka vishwas
(Legacy Dispute Resolution) Scheme, 2019 ('Scheme') under the
Finance Act, 2019 and the 'Sabka Vishwas(Legacy Dispute
Resolution) Rules, 2019 ('Rules'), pending final disposal of
the Writ Appeal, and to apply the scheme subject to such final
orders that this Hon'ble court may deem fit to pass in the
Writ Appeal.
This Writ Appeal coming on for orders on 03.03.2021 upon
perusing the appeal memorandum, the court on the same day
WA 53/2021 2/5
passed the following:-
For information purpose only
WA 53/2021 3/5
A.K.JAYASANKARAN NAMBIAR & GOPINATH P., JJ.
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WA No.53 of 2021
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Dated this the 3rd day of March 2021
ORDER
For information purpose only
Gopinath P., J.
When this matter is taken up today, the Superintendent Range -I together
with K.A.Raju (Superintendent), Hari Krishnan.K (Superintendent) and Abhilash
C. (Inspector) on behalf of the Department. After having heard this matter for a
considerable length of time on earlier occasions and also today, and after
interacting with the officers, we are of the opinion that certain aspects require
clarification. A specific case in the Writ Petition that Exts.P1 to P3 are returns
filed manually, however, with reference to certain defects, which are shown in
Exts.P2 and P3. It is now suggested before us by the learned counsel for the
appellant that at least in respect of Exts.P2 and P3, it is evident that the returns
were filed electronically as those fields, which he refers to in Exts.P2 and P3 are
auto populated by the system. Sri.K.A.Raju, the Ranger, the Superintendent
Range-I, Ernakulam, points out that the defects will be shown even when
attempting to fill up the return and does not necessarily suggest that the returns
were actually filed electronically through uploading in to the system. In view of
the controversies regarding the filing of Exts.P1 to P3, we direct that the
appellant shall file an affidavit regarding the following:
i. Whether Exts.P1 to P3 returns were actually uploaded electronically, and if
so, whether the appellant has received any acknowledgment regarding the filing
of such returns.
ii. The actual amount of service tax dues for the periods in respect of Exts.P1
to P3 returns have been filed and the details of payments, if any, made towards
the admitted amount of tax.
WA 53/2021 4/5
2. The competent officers of the Department shall also file an affidavit
together with details from the Systems Administrator regarding the filing or
otherwise of Exts.P1 to P3 returns. The said affidavit shall also indicate the
amount of tax payable by the appellant after (according to the Department) for
the periods in respect of which, Exts.P1 to P3 returns have been filed. The
affidavit filed by the Department shall also contain details of the payments
For information purpose only
received from the appellant towards tax liability for the return period
aforementioned. The appellant shall co-operate with the Department in providing
details of payments, challan numbers etc., since it is pointed out that the challan
numbers mentioned in Ext.P1 return are not correct. The affidavits as above shall
be filed so that it is on record within a period of 10 days from today.
List on 15.03.2021.
Sd/-
A.K.JAYASANKARAN NAMBIAR, JUDGE
Sd/-
GOPINATH
P., JUDGE
mns/03.03.2021
/true copy/
Sd/-
ASSISTANT REGISTRAR
Ext.P1: True copy of the service tax returns for period April 2016-
September 2016.
Ext.P2: True copy of the service tax returns for period October 2016-
March 2016.
Ext.P3: True copy of the service tax returns for period April 2017-June
2017.
Ext.P8: True copy of Form SVLDRA-3 relating to declaration LD
3112190019930 dated 28/02/2020.
Ext.P9: True copy of F0rm SVLDRA-3 relating to declaration
LD3112190017411 dated 28/02/2020.
WA 53/2021 5/5
Ext.P10: True copy of Form SVLDRS-3 relating to declaration
LD3112190017599 dated 28/02/2020.
For information purpose only
