The Edarikode Service ... vs The Superintendent Of Central Tax ...
2022 Latest Caselaw 8023 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 29TH DAY OF JUNE 2022 / 8TH ASHADHA, 1944
                        WP(C) NO. 2803 OF 2022
PETITIONER:

          THE EDARIKODE SERVICE CO-OPERATIVE BANK LTD NO.F 10739,
          EDARIKODE P.O., MALAPPURAM DISTRICT, PIN - 676 501,
          REPRESENTED BY ITS SECRETARY IN CHARGE, SYAMKUMAR M.K.

          BY ADVS.
          C.A.JOJO
          SWATHY S.



RESPONDENTS:

    1     THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE,
          MALAPPURAM RANGE, AWWAL TOWER, MIDDLE HILL,
          MALAPPURAM - 676 505.

    2     THE ASSISTANT COMMISSIONER,
          OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX AND
          CENTRAL EXCISE, KOZHIKDOE DIVISION, C.R BUILDING,
          MANANCHIRA, CALICUT - 673 001.

    3     THE COMMISSIONER ,
          OFFICE OF THE COMMISSIONER OF CENTRAL TAX
          AND CENTRAL EXCISE,
          C R BUILDING, I S PRESS ROAD, ERNAKULAM,
          KOCHI - 682 018.

          BY ADV SRI.P.R.SREEJITH, SC,
          CENTRAL BOARD OF EXCISE AND CUSTOMS
          ADV.SREELAL VARRIER, SC




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 2803 OF 2022

                              2


                         JUDGMENT

The petitioner has approached this Court being

aggrieved by the fact that the statutory appeal filed by the

petitioner under the provisions of the Finance Act 1994

before the 3rd respondent was dismissed for failure to make

the mandatory pre-deposit.

2. The learned Standing Counsel appearing for the

respondents would submit that Annexure - R1 notice was

issued to the petitioner as early as on 03.01.2018 calling

upon the petitioner to make the pre-deposit and nearly ten

months later the appeal was dismissed on the ground of non

payment of the mandatory pre-deposit. It is submitted that

there is no illegality whatsoever in the impugned order and

the same does not require interference under Article 226 of

the Constitution of India.

3. The learned counsel for the petitioner in reply

submits that the petitioner was not aware that the appeal

had been dismissed for failure to make the mandatory pre-

deposit and it is only when recovery proceedings were taken

that the petitioner became aware of the order and he had WP(C) NO. 2803 OF 2022

collected the impugned order from the office of the 1 st

respondent and that is the reason for the delay in

approaching this Court.

Having regard to the facts and circumstances of the

case, I am of the opinion that an opportunity can be granted

to the petitioner to make the mandatory pre-deposit and to

have the appeal heard on merits. To enable the same,

Ext.P3 order will stand set aside on condition that the

petitioner makes the mandatory pre-deposit within a period

of ten days from today. On the pre-deposit being made,

Ext.P2 appeal shall stand restored and the matter shall be

heard and disposed of within a period of two months from

today after affording an opportunity of hearing to the

petitioner. If the petitioner fails to make the pre-deposit

within time granted as above, the benefit of this judgment

will not be available to the petitioner.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 2803 OF 2022

APPENDIX OF WP(C) 2803/2022

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ORDER - IN-

ORIGINAL NO. 48/2016-S.T DATED 29.02.2019 ISSUED BY THE 2ND RESPONDENT.

Exhibit P2 A TRUE COPY OF THE APPEAL WITH A PETITION FOR WAIVER OF PRE- DEPOSIT DATED 07.07.2016 BEFORE THE 3RD RESPONDENT.

Exhibit P3 A TRUE COPY OF THE ORDER IN APPEAL NO.188/ST/CLT/2016-17 DATED 12.11.2018 ISSUED BY THE 3RD RESPONDENT.

Exhibit P4 A TRUE COPY OF THE NOTICE O.C. NO.

015/2022 DATED 06.01.2022 ISSUED BY THE IST RESPONDENT.

Exhibit P5 A TRUE COPY OF THE JUDGMENT IN WPC NO. 19148 OF 2020 DATE 16.09.2020.

RESPONDENT EXHIBITS

ANNEXURE R1 A TRUE COPY OF THE LETTER DATED 03.01.2018 OF THE 3RD RESPONDET ISSUED TO THE PETITIONER