Move On Leisure And Travel (I) Pvt. ... vs The Union Of India
2022 Latest Caselaw 8160 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                       WP(C) NO. 17794 OF 2022
PETITIONER:

            M/S MOVE ON LEISURE AND TRAVEL (I) PVT. LTD.,
            XV/502 (E) 1, HARI NAGAR, POONKUNNAM, THRISSUR,
            PIN CODE- 680 002, KERALA,
            REPRESENTED BY ITS MANGING DIRECTOR,
            MR. BHAVATHRATHAN UNNI, AGED 59 YEARS,
            S/O. LATE BHAVATHRATHAN, XV/502 (E) 1,
            HARI NAGAR, POONKUNNAM, THRISSUR 680 002, KERALA.

            BY ADVS.
            JIKKU SEBAN GEORGE
            DEEPTI SUSAN GEORGE


RESPONDENTS:

    1       THE UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
            DEPARTMENT OF REVENUE, NORTH BLOCK,
            NEW DELHI 110 001.
    2       THE ASSISTANT COMMISSIONER,
            THE OFFICE OF THE ASSISTANT COMMISSIONER AUDIT,
            CENTRAL TAX AND CENTRAL EXCISE AUDIT CIRCLE 6,
            CENTRAL EXCISE AUDIT HOUSE, HALL ROAD,
            THRISSUR- 680 020.
    3       THE JOINT COMMISSIONER,
            THE DESIGNATED COMMITTEE- KOCHI,
            SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME 2019,
            CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
            COCHIN 682 018.


OTHER PRESENT:

            ADV. SREELAL .N. WARRIER (SC, EXCISE)

      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.17794/2022
                                -:2:-




                        JUDGMENT

The petitioner has approached this Court being

aggrieved by the fact that despite the issuance of Ext.P6

statement under Section 127 of Finance (No.2) Act, 2019

read with Rule 6 of the Sabka Vishwas (Legacy Dispute

Resolution) Scheme Rules, 2019, on 07-11-2019, showing

the amount payable by the petitioner to be Zero, after about

6 months, it was issued with Ext.P7 proceedings again

issued under the very same provisions referred to above

showing that an amount of Rs.76,462.90/- was payable by

the petitioner to settle the dispute under the Sabka Vishwas

(Legacy Dispute Resolution) Scheme.

2. It is the contention of the learned counsel for the

petitioner that going by Section 128 of the Finance (No.2)

Act, 2019, Ext.P7 could have been issued (if at all) only

within a period of 30 days from the date of issue of Ext.P6.

He states that despite bringing this matter to the notice of

the authorities through Ext.P8, the show-cause notice W.P.(C) No.17794/2022

issued against the petitioner was adjudicated through

Ext.P10 and a demand for Rs.11,04,593/- being Service Tax

and interest there on along with a penalty of Rs.9,57,573/-

under Section 78(1) of the Finance Act, 1994 and a further

penalty of Rs.10,000/- has been imposed on the petitioner.

3. The learned Senior Standing Counsel appearing

for the respondents would submit that if the petitioner had

a case, that Ext.P7 showing an amount of Rs.76,462.90/-

being payable by the petitioner for settlement under the

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules,

2019 was beyond the time provided in Section 128, he

should have initiated legal proceedings in respect of matter

at that point of time itself. It is submitted that having

suffered an order in the nature of Ext.P10, the petitioner

cannot approach this Court under Article 226 of the

Constitution of India as he has effective alternative remedy

by way of appeal. It is also pointed out that the Sabka

Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

is administered by totally different authorities and the W.P.(C) No.17794/2022

adjudicating authority would not have had notice of the

issuance of Ext.P6/P7 while adjudicating Ext.P10.

4. The learned counsel appearing for the petitioner

submits in reply that Ext.P10 suffers from yet another

defect. It is submitted that the fact that the petitioner had

remitted nearly Rs.7,47,506/- even before the issuance of

show-cause was never reflected or taken consideration

while issuing Ext.P10 order.

5. Having heard the learned counsel for the

petitioner and the learned Standing Counsel for the

respondent department, I am of the view that there is

considerable merit in the contention taken by the learned

counsel for the petitioner that Ext.P7 is issued beyond the

time prescribed under Section 128 of Finance (No.2) Act,

2019. It is therefore clear that the earlier intimation under

Section 127 (Ext.P6) will continue to prevail and that

intimation shows that there is absolutely no amount payable

by the petitioner. That being the position, the show-cause

earlier issued to the petitioner could not have been W.P.(C) No.17794/2022

adjudicated. Having regard to the above finding, I set aside

the Ext.P10 and remand the matter to the 2 nd respondent

for a fresh adjudication after affording an opportunity of

hearing to the petitioner and taking note of the findings

rendered by this Court. Writ petition stands disposed of as

above.

Sd/-

GOPINATH P.

JUDGE ats W.P.(C) No.17794/2022

APPENDIX OF WP(C) 17794/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CHALANS BEARING SERIAL NUMBERS 50356, 50613, 50370, 50354, 50073, 50173, 50346, 50028, 00226, DATED 22.03.2018, 22.03.2018, 11.06.2018, 13.06.2018, 23.08.2018, 12.09.2018, 14.09.2018, 14.09.2018, 25.09.2018, RESPECTIVELY. Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.

03/2019-ST (AUDIT CIRCLE-6) DATED 11.04.2019 ISSUED BY THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019.

Exhibit P4 TRUE COPY OF THE FORM SVLDRS 1 DATED 07.11.2019.

Exhibit P5 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT BEARING A UNIQUE REFERENCE NUMBER, "LD0711190000227" DATED 07.11.2019. Exhibit P6 TRUE COPY OF THE FORM NO. SVLDRS-3 DATED 13.12.2019 ISSUED BY THE DESIGNATED COMMITTEE UNDER SECTION 127 OF THE FINANCE (NO.2) ACT, 2019 READ WITH RULE 6 OF THE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION), SCHEME, 2019. Exhibit P7 TRUE COPY OF THE FORM NO. SVLDRS-3 DATED 12.06.2020 ISSUED BY THE DESIGNATED COMMITTEE UNDER SECTION 127 OF THE FINANCE (NO.2) ACT, 2019 READ WITH RULE 6 OF THE SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019. Exhibit P8 TRUE COPY OF THE EMAILS ADDRESSED TO THE 3RD RESPONDENT DATED 03.07.2020 AND 15.07.2020. Exhibit P9 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 08.02.2022.

Exhibit P10 TRUE COPY OF THE ORDER DATED 04.03.2022 ISSUED BY THE 2ND RESPONDENT.