Kerala High Court
Mookkannur Service Co-Operative ... vs The Deputy Commissioner Of ... on 6 January, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
WP(C) NO. 32242 OF 2022
PETITIONER:
MOOKKANNUR SERVICE CO-OPERATIVE BANK LTD.,
NO.E. 62, MOOKKANNUR P.O,
ERNAKULAM DISTRICT, PIN-683 577.
REPRESENTED BY ITS SECRETARY -IN- CHARGE.
BY ADV C.A.JOJO
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE,
ALUVA DIVISION, VATHIATTU TOWERS, THAIKKATTUKARA,
ALUVA P.O, PIN-683 108.
2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
(APPEALS)
REVENUE TOWER, I S PRESS ROAD, COCHIN-682 018.
3 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
ALUVA DIVISION, VATHIATTU TOWERS,
THAIKKATTUKARA, ALUVA P.O., PIN-683 108.
4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE
ANGAMALI RANGE, HARIS TOWER, ANGAMALI P.O, PIN-683 572.
BY ADV THOMAS MATHEW NELLIMOOTTIL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.32242/2022 2
JUDGMENT
Petitioner suffered an order in original (Ext.P1) under
the provisions of the Finance Act, 1994. An appeal filed by
the petitioner was rejected by the First Appellate Authority.
The petitioner thereupon filed an application for rectification
of mistake before the original authority and that application
was also rejected by Ext.P5 order dated 08-10-2020. The
petitioner has filed a further appeal before the Appellate
Authority against Ext.P5 order dated 08-10-2020.
2. The learned counsel appearing for the petitioner
with reference to Ext.P9 would submit that recovery
proceedings have been taken to recover amounts due from
the petitioner at a time when the rectification application of
the petitioner is pending consideration.
3. The learned counsel appearing for the respondent
department submits that the department has no objection in a
direction being issued to the Appellate Authority (2nd
respondent) to consider and pass orders on Ext.P8 within a
time frame.
4. Having heard the learned counsel appearing for the
petitioner and the learned counsel appearing for the
respondents and having regard to the above factual situation,
this writ petition will stand disposed of directing the 2 nd
respondent to consider and pass orders on Ext.P8 appeal filed
by the petitioner, after affording to the petitioner an
opportunity of being heard within a period of eight weeks
from the date of receipt of a certified copy of this judgment.
Till such time as orders are passed on Ext.P8, further
proceedings against the petitioner for recovery of amounts
due under Ext.P1 shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
APPENDIX OF WP(C) 32242/2022
PETITIONER EXHIBITS
Exhibit P1 EXHIBIT-P1: A TRUE COPY OF THE ORDER IN ORIGINAL
NO.07/2018/ST DATED 30.04.2018 BY THE 1ST
RESPONDENT
Exhibit P2 EXHIBIT P2: A TRUE COPY OF THE APPEAL BEFORE THE
2ND RESPONDENT DATED 21.10.2020
Exhibit P3 EXHIBIT P3: A TRUE COPY OF THE ORDER IN APPEAL
NO.161/ST/CHN/2018 ISSUED BY THE 2ND RESPONDENT
DATED 17.09.2020.
Exhibit P4 EXHIBIT P4: A TRUE COPY OF THE APPLICATION FOR
RECTIFICATION OF MISTAKE (ROM) DATED 01.10.2020
SUBMITTED BEFORE THE 1ST RESPONDENT
Exhibit P5 EXHIBIT P5: A TRUE COPY OF THE ORDER OF
REJECTION C.NO.V/12/10/2016/ST DATED 08.10.2020
BY THE 3RD RESPONDENT.
Exhibit P6 EXHIBIT P6: A TRUE COPY OF THE JUDGMENT IN WP
(C) NO.4605 OF 2018 DATED 05.03.2018
Exhibit P7 EXHIBIT P7: A TRUE COPY OF THE POSTAL COVER
DATED 20.10.2018 DISPATCHED FROM THE OFFICE OF
THE 2ND RESPONDENT
Exhibit P8 EXHIBIT P8: A TRUE COPY OF THE APPEAL FILED
BEFORE THE 2ND RESPONDENT DATED 21.10.2020
Exhibit P9 EXHIBIT P9: A TRUE COPY OF THE NOTICE IN OC
NO.168/2022 IN DIN 20220958TI020050475C DATED
27.09.2022 ISSUED BY THE 4TH RESPONDENT
