Careon Healthcare Solutions ... vs Union Of India
2023 Latest Caselaw 8326 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
             THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
         TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945
                          WP(C) NO. 5432 OF 2019
PETITIONER/S:

            CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED,
            KINFRA HITECH BIOTECHNOLOGY PARK KALAMASSERY COCHIN,
            REP BY ITS ACCOUNTS MANAGER, SRI.JOHN M.M.

            BY ADVS.
            SANDEEP GOPALAKRISHNAN
            SMT.JINNU SARA GEORGE
            SMT.MITHA SUDHINDRAN
            SRI.ANAND VIMAL
            Shri. ZAFAR ANTONIO



RESPONDENT/S:

     1      UNION OF INDIA
            MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NEW
            DELHI-110115.

     2      THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND
            CENTRAL EXCISE, COCHIN COMMISSIONERATE C.R.BUILDING,
            KOCHI-682018.

     3      THE ASST.COMMISSIONER OF CENTRAL, TAX AND
            CENTRAL EXCISE, KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
            KATHRIKADAVU, KALOOR-682017.

     4      THE SUPERINTENDENT OF CENTRAL TAX AND
            CENTRAL EXCISE, KAKKANAD-I, RANGE CENTRAL EXCISE BHAVAN,
            KATHRIKADAVU, KALOOR-682017.

            BY ADVS.
            SRI.K.SUDHINKUMAR
 W.P.(C) No.5432/2019
                                        -2-


           SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS



OTHER PRESENT:

           P.R.SREEJITH




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.5432/2019
                                     -3-




                           JUDGMENT

The present writ petition under Article 226 of the

Constitution of India has been filed for cancellation of the GST

registration of M/s.Careon Healthcare Solutions Private

Limited which has got merged with M/s.Careon Medical

Disposables Private Limited with effect from December 2016.

2. The input credits available to M/s.Careon

Healthcare Solutions Private Limited are not said to have been

transferred in favour of M/s.Careon Medical Disposables

Private Limited. The Excise Department had issued a notice

(Ext.P6) to the petitioner on 13.09.2018, to which they had filed

a reply (Ext.P7). Later on, another notice (Ext.P8) has been

issued on 09.10.2018 , to which also a reply (Ext.P9) has been

filed by the petitioner.

W.P.(C) No.5432/2019

3. Learned Counsel for the petitioner submits that

now the GST certificate of the petitioner has been cancelled,

and, therefore, the 1st prayer has been rendered infructuous.

In respect of input credit, the petitioner has already filed a

reply to the show cause notice issued by the Excise

Department.

4. Therefore, this writ petition is disposed of with a

direction to the respondents to consider the reply to the show

cause notice and pass orders in accordance with law after

giving an opportunity of hearing to the petitioner.

Sd/-

DINESH KUMAR SINGH JUDGE

jjj W.P.(C) No.5432/2019

APPENDIX OF WP(C) 5432/2019

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ORDER OF MERGER OF THE HON'BLE HIGH COURT OF KERALA DATED 16/12/2016.

EXHIBIT P2 TRUE COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION ISSUED TO M/S CAREON MEDICAL DISPOSABLES PRIVATE LIMITED (CMDPL)

EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED (CHSPL)

EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR CANCELLATION OF GST REGISTRATION OF CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED.

EXHIBIT P5 TRUE COPY OF THE CERTIFICATE OF REGISTRATION INDICATING CHANG OF NAME

EXHIBIT P6 TRUE COPY OF THE E-MAIL RECEIVED, DATED 13/09/2018.

EXHIBIT P7 TRUE COPY OF THE RELEVANT PORTIONS OF THE REPLY BEFORE THE 3RD RESPONDENT, ACKNOWLEDGED AS ON 01/10/2018.

EXHIBIT P8 TRUE COPY OF THE QUERY DATED 09/10/2018.

EXHIBIT P9 TRUE COPY OF THE COVERING LETTER DATED 01/11/2018.

EXHIBIT P10 TRUE COPY OF THE AUDITORS NOTE