Kollad Service Co-Operative Bank ... vs The Deputy Commissioner Of ...
2023 Latest Caselaw 10048 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
    MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945
                       WP(C) NO. 30429 OF 2023
PETITIONER:

          KOLLAD SERVICE CO-OPERATIVE BANK LTD
          NO. 1830, KOLLAD P.O, KOTTAYAM, REPRESENTED BY ITS
          SECRETARY, PIN - 686004
          BY ADVS.
          C.A.JOJO
          S.JIJI


RESPONDENTS:

    1     THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL
          EXCISE
          KOTTAYAM DIVISION, V PUBLISHERS BLDG, KOTTAYAM, PIN -
          686001
    2     THE COMMISSIONER OF CENTRAL TAX AND CENTRAL
          EXCISE( APPEALS)
          CENTRAL REVENUE BUILDING, I S PRESS ROAD, COCHIN., PIN
          - 682018
    3     THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
          EXCISE
          KOTTAYAM DIVISION, V PUBLISHERS BLDG, KOTTAYAM, PIN -
          686001
    4     THE ASSISTANT REGISTRAR
          CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
          SOUTHERN BENCH, 1ST FLOOR, WTC BUILDING, FKCCI COMPLEX,
          K.G. ROAD, BANGALORE., PIN - 560009

          ADV.SREELAL N.WARRIER -SC
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) No.30429 of 2023
                                    2


                          JUDGMENT

Dated this the 18th day of September, 2023

1. Heard Sri.C.A Jojo, learned counsel for the

petitioner as well as Sri.Sreelal N.Warrier, learned

Standing Counsel appearing for the respondents.

2. The petitioner is an assessee under the

provisions of Service Tax, has suffered an order in

original dated 22.02.2023, against which he has filed

an appeal before the Appellate Authority. The

appellate order is Ext.P2 dated 17.08.2023. Before

the limitation of three months as provided under

Section 86 of the Finance Act, 1994, the 3 rd

respondent has issued Ext.P3 notice asking the

petitioner to deposit the amount of service tax as per

Exts.P1 and P2.

3. Learned counsel for the petitioner submits

that the petitioner had already prepared the appeal

before the Sales Tax Authority, Bangalore and he will WP(C) No.30429 of 2023

make the remaining statutory deposit of 10% and he

will file the appeal within a period of one month.

3. Considering the said submission, the

petitioner is granted one month time from today to

file appeal against Ext.P2 order. For a period of one

month from today, Ext.P3 impugned notice shall not

be implemented.

4. With aforesaid direction, the present writ

petition stands disposed of.

Sd/-

DINESH KUMAR SINGH

JUDGE AP WP(C) No.30429 of 2023

APPENDIX OF WP(C) 30429/2023

PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.06/2021 DATED 22.02.2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE APPELLATE ORDER NO.

A.NO.54/ST/TVM/2021-INTVM-EXCUS-000-APP- 454-2023 DATED 17-08-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A TRUE COPY OF THE LETTER NO. 510/2023 DATED 04.09.2023 ISSUED BY THE 3RD RESPONDENT Exhibit P4 A TRUE COPY OF THE APPEAL TO FILE BEFORE THE 3RD RESPONDENT DATED 12.09.2023 Exhibit P5 A TRUE COPY OF THE LETTER SUBMITTED BEFORE THE 3RD RESPONDENT DATED 07.09.2023