Kerala High Court
The Alleppey Company Ltd vs Union Of India on 16 February, 2024
Author: P Gopinath
Bench: P Gopinath
WP(C) No.6090/2024 1/3 Order Date : 16-02-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
Friday, the 16th day of February 2024 / 27th Magha, 1945
WP(C) NO. 6090 OF 2024
PETITIONER:
THE ALLEPPEY COMPANY LTD., TAC HOUSE, NORTH VADAI CANAL ROAD,
ALAPPUZHA, KERALA, REPRESENTED BY ITS MANAGING DIRECTOR, MR. ASHOK
VENUGOPAL, PIN-688007.
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY THE SECRETARY (REVENUE), NEW DELHI,
PIN-110003.
2. THE ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE,
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O, KOCHI, KERALA, PIN-682017.
3. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, GST
BHAVAN, P.B NO. 13, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN-695001.
4. THE DEPUTY/ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), CENTRAL
BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE COMMISSIONER OF
CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN, PIN - 682009.
5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, PIN - 110001.
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to direct the respondents not to proceed with the adjudication in
Exhibit P7 notice till such time the amendment certificate is issued by
the 4th respondent and thus render justice.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. K.SRIKUMAR (SENIOR.), AMMU CHARLES & K.MANOJ CHANDRAN, Advocates for
the petitioner, the court passed the following:
WP(C) No.6090/2024 2/3 Order Date : 16-02-2024
GOPINATH P., J
-------------------------------------
W.P(C) No.6090 of 2024
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Dated this the 16th day of February, 2024
ORDER
1. Mr. Sreelal N. Warrier, learned Standing Counsel,
Central Board of Excise is directed to take notice for
respondent Nos. 2 to 5. Deputy Solicitor General of India
is directed to take notice for respondent No.1.
2. Post this matter on 19.02.2024 along with
WP(C)No.5394 of 2024. Till the next date of posting of this
writ petition, no further action shall be taken in pursuance
to the impugned order in Exhibit P-7.
Sd/-
GOPINATH P.
JUDGE
ats
WP(C) No.6090/2024 3/3 Order Date : 16-02-2024
APPENDIX OF WP(C) 6090/2024
Exhibit P1 TRUE COPY OF THE COMMUNICATION DATED 14.06.2019 SENT BY
THE ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF EXPORT
PROMOTION SECRETARY GENERAL OF FEDERATION OF INDIAN
COIR EXPORTERS ASSOCIATIONS
Exhibit P2 TRUE COPY OF THE COMMUNICATION DATED 17.11.2021 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P3 TRUE COPY OF THE REPLY DATED 13.12.2021 SUBMITTED BY
THE PETITIONER TO PRINCIPAL ADDITIONAL DIRECTOR
GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE
Exhibit P4 TRUE COPY OF THE NOTICE DATED 04.03.2022 ISSUED BY THE
4TH RESPONDENT
Exhibit P5 TRUE COPY OF THE CHALLAN DATED 25.02.2022 EVIDENCING
PAYMENT OF ENTIRE IGST OF RS. 2,42,03,799/- BY THE
PETITIONER
Exhibit P6 TRUE COPY OF THE LETTER DATED 04.01.2023 SUBMITTED BY
THE PETITIONER TO THE 4TH RESPONDENT
Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 05.10.2023
ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P8 TRUE COPY OF THE LETTER DATED 25.10.2023 SENT BY THE
PETITIONER TO THE 2ND RESPONDENT
Exhibit P9 TRUE COPY OF THE JUDGMENT IN WP(C) NO.35947 OF 2023
DATED 06.12.2023
Exhibit P10 TRUE COPY OF THE LETTER DATED 23.01.2024 ISSUED BY THE
4TH RESPONDENT
Exhibit P11 TRUE COPY OF THE AMENDMENT CERTIFICATE DATED 16.06.2022
ISSUED TO M/S. TUFKO INTERNATIONAL BY THE 4TH
RESPONDENT
Exhibit P12 TRUE COPY OF THE AMENDMENT CERTIFICATE DATED 20.05.2022
ISSUED TO M/S. SPECTA DéCOR PVT. LTD. BY THE 4TH
RESPONDENT
Exhibit P13 A TRUE COPY OF CIRCULAR NO. 16/2023-CUS DATED
07.06.2023
