Kerala High Court

Kaduthuruthy Regional Service ... vs The Superintendent 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. 42688 OF 2022

PETITIONERS:

     1         KADUTHURUTHY REGIONAL SERVICE CO-OPERATIVE BANK LTD
               NO.4061, KADUTHURUTHY P.O, KOTTAYAM DISTRICT, PIN-686604
               REPRESENTED BY ITS SECRETARY T C VINOD, PIN - 686604
     2         THE UDAYANAPURAM SERVICE CO-OPERATIVE BANK LTD
               NO. 1321 UDAYANAPURAM P.O VAIKOM BR. VALLAKOM ,KOTTAYAM DISTRICT,
               PIN-686143 REPRESENTED BY ITS SECRETARY-IN-CHARGE VINOY T V, PIN -
               686143
     3         MARAVANTHURUTHU SERVICE CO-OPERATIVE BANK LTD
               NO.121, EDAVATTOM P.O.(VIA), THALAYOLAPARAMBU, KOTTAYAM DISTRICT,
               PIN-686608 REPRESNTED BY ITS SECRETARY GOPAKUMAR K G, PIN - 686608
     4         MULAKULAM PANCHAYAT SERVICE CO-OPERATIVE BANK LTD
               NO.K.209, PERUVA P.O KOTTAYAM DISTRICT, PIN-686665 REPRESENTED BY
               ITS SECRETARY SANTHOSHKUMAR V K, PIN - 686665
     5         THE AYMANAM VILLAGE SERVICE CO-OPERATIVE BANK LTD
               NO. 750 AYMANAM, KOTTAYAM DISTRICT, PIN-686015 REPRESENTED BY ITS
               SECRETARY RENJITHA T S, PIN - 686015
     6         THE PEROOR VILLAGE SERVICE CO-OPERATIVE BANK LTD.
               NO.76, PEROOR P.O KOTTAYAM DISTRICT, PIN- 686637 REPRESENTED BY
               ITS SECRETARY PREETHY K SASI, PIN - 686637
     7         THE VADAYAR SERVICE CO-OPERATIVE BANK LTD.
               NO.266, VADAYAR P.O THALAYOLAPARAMBU, KOTTAYAM DISTRICT, PIN-
               686605 REPRESENTED BY ITS SECRETRAY A S SHARMILA, PIN - 686605
     8         KUMARANALLOOR SERVICE CO-OPERATIVE BANK LTD
               NO. 3898, PERUMBAIKAD P.O KOTTAYAM-686016 REPRESNTED BY ITS
               SECRETARY SATHY M R, PIN - 686016
     9         THE ARPOOKARA SERVICE CO-OPERATIVE BANK LTD
               NO. 1931, HEADOFFICE VILLOONNI P.O KOTTAYAM DISTRICT, PIN - 686006
               REPRESENTED BY ITS SECRETARY HAREENDRAN NAIR M S, PIN - 686006
               BY ADVS.
               C.A.JOJO
               SWATHY S.


RESPONDENTS:

     1         THE SUPERINTENDENT
               CENTRAL TAX AND CENTRAL EXCISE,
               V PUBLISHERS BLDG, KOTTAYAM POST, PIN-686001.
               , PIN - 686001
     2         THE ASSISTANT COMMISSIONER
               OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE,
               V PUBLISHERS BLDG, KOTTAYAM POST, PIN-686001.
               , PIN - 686001
 W.P. (C) No. 42688 of 2022
                                   ..2..

     3      THE COMMISSIONER( APPEALS),
            OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,
            C R BUILDING, I S PRESS ROAD, ERNAKULAM, KOCHI-682018
            , PIN - 682018
     4      THE ASSISTANT REGISTRAR,
            CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
            SOUTHERN BENCH, 1ST FLOOR, WTC BUILDING, FKCCI COMPLEX,
            K.G.ROAD, BANGALORE - 560 009
            , PIN - 560009
     5      THE DEPUTY COMMISSIONER
            OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE,
            V PUBLISHERS BLDG, KOTTAYAM POST, PIN-686001
            , PIN - 686001
     6      THE JOINT COMMISSIONER
            OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE,
            V PUBLISHERS BLDG, KOTTAYAM POST, PIN-686001
            , PIN - 686001

      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. 42688 of 2022
                                    ..3..


                               JUDGMENT

Dated this the 6th day of January, 2023

This Writ Petition has been filed by the petitioners seeking

the following reliefs:-

(i) "To issue a writ certiorari quashing Ext.P17 to P25 notices of demand since the Ext.P3, P5, P6, P8, P11, P12, P13, P14 appeals and Ext P10 ROM petitions are pending before the 3rd and 4th respondents;

(ii) To stay the coercive steps initiated by the 1 st respondent pursuant to Ext P17 to P25 till the disposal Ext.P3, P5, P6, P8, P11, P12, P13, P14 appeals and Ext P10 ROM;

(iii) To issue a direction to the 3rd and 4th respondent to hear and decide the appeal in a time bound manner.

(iv) To issue a writ of mandamus or other appropriate writ, order or direction directing the respondents not to recover disputed tax on a disputed Order- in Originals;

(v) To grant the petitioners such other reliefs which this Hon'ble court deem just and fit in the circumstance of the case including the cost of this proceedings."

W.P. (C) No. 42688 of 2022 ..4..

2. When this matter was taken up for consideration today,

the learned Senior Standing Counsel appearing for the

respondent department submitted that all the appeals filed by the

petitioners have been decided.

3. The learned counsel appearing for the petitioners would

submit that the petitioners have not yet received the said orders

in appeal.

4. Taking into consideration the above submission of the

learned counsel appearing for the petitioners, this Writ Petition

will stand disposed of directing the 3 rd respondent to

communicate (if already not communicated) the orders in appeal

in respect of each of the petitioners forthwith.

The Writ Petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE RMV W.P. (C) No. 42688 of 2022 ..5..

APPENDIX OF WP(C) 42688/2022

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 54/2016-ST DATED 16.06.2016 ISSUED BY THE ASSISTANT COMMISSIONER Exhibit P2 A TRUE COPY OF THE APPELLATE ORDER IN A.

125/ST/CHN/2016-17 DATED 22.01.2021 ISSUED BY THE 3RD RESPONDENT Exhibit P3 A TRUE COPY OF THE APPEAL DATED 14.04.2022 BEFORE THE 4TH RESPONDENT Exhibit P4 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.78/2017/ST DATED 03.06.2017 ISSUED BY THE 2ND RESPONDENT Exhibit P5 A TRUE COPY OF THE APPEAL DATED 17.07.2017 BEFORE THE 3RD RESPONDENT Exhibit P6 A TRUE COPY OF THE APPEAL DATED 22.10.2018 BEFORE THE 3RD RESPONDENT Exhibit P7 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 64/2016-ST DATED 18.07.2016 ISSUED BY THE ASSISTANT COMMISSIONER Exhibit P8 A TRUE COPY OF THE APPEAL DATED 05.01.2017 BEFORE THE 3RD RESPONDENT Exhibit P9 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 15/21/ST DATED 22.03.2021 ISSUED BY THE DEPUTY COMMISSIONER Exhibit P10 A TRUE COPY OF THE PETITION FOR RECTIFICATION OF MISTAKE FROM RECORD U/S 74 OF THE FINANCE ACT, 1994 DATED 06.05.2021 BEFORE THE 5TH RESPONDENT Exhibit P11 A TRUE COPY OF THE APPEAL DATED 23.01.2016 BEFORE THE 4TH RESPONDENT Exhibit P12 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 14/2016 ST DATED 16.02.2016 ISSUED BY THE ASSISTANT COMMISSIONER Exhibit P13 A TRUE COPY OF THE APPEAL DATED 18.04.2016 SUBMITTED BEFORE THE 3RD RESPONDENT Exhibit P14 A TRUE COPY OF THE APPEAL DATED 24.09.2016 FILED BEFORE THE 3RD RESPONDENT Exhibit P15 A TRUE COPY OF THE RECALCULATED ORDER DATED 28.12.2021 IN O-I-O NO.106/2018/ST ISSUED BY THE 2ND RESPONDENT Exhibit P16 A TRUE COPY OF THE APPEAL DATED 22.03.2021 FILED BEFORE THE 4TH RESPONDENT Exhibit P17 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 1ST PETITIONER DATED 12.12.2022 Exhibit P18 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 2ND PETITIONER DATED 12.12.2022 Exhibit P19 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 3RD PETITIONER DATED 12.12.2022 Exhibit P20 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 4TH PETITIONER DATED 12.12.2022 Exhibit P21 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 5TH PETITIONER DATED 18.01.2022 Exhibit P22 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 6TH PETITIONER DATED 12.12.2022 Exhibit P23 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST W.P. (C) No. 42688 of 2022 ..6..

RESPONDENT TO THE 7TH PETITIONER DATED 12.12.2022 Exhibit P24 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 8TH PETITIONER DATED 12.12.2022 Exhibit P25 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE 9TH PETITIONER DATED 12.12.2022

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE