Sirajudeen Siyad vs Assistant Commissioner
2024 Latest Caselaw 13485 Ker

Kerala High Court

Sirajudeen Siyad vs Assistant Commissioner on 24 May, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
         THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
        FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946
                          WP(C) NO. 18552 OF 2024
PETITIONER:

              SIRAJUDEEN SIYAD
              AGED 58 YEARS
              S/O, KASSIM SIRAJUDEEN, 6B, HEERA PALACE, KOWDIAR P.O.,
              THIRUVANANTHAPURAM, PIN - 695 003.

              BY ADVS.
              RUBY K. ROY
              AISWARYA E J VETTIKOMPIL
              ABESH ALOSIOUS
              SEN C PUTHUPPARAMPIL



RESPONDENT:

              ASSISTANT COMMISSIONER
              CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM,
              PIN - 695 001.


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 18552 OF 2024

                                    : 2 :



                              JUDGMENT

The petitioner has filed this writ petition

challenging Ext.P1 revenue recovery notice dated

01.06.2023 issued under Section 87 of the Finance Act,

1994 and Ext.P2 Order-in-Original dated 28.09.2017

passed by the respondent to remit service tax from the

year 2011-2012.

2. According to the petitioner, any proceedings for

assessment and demand of tax have to be initiated

within three years of the assessment year. Ext.P2 order

to remit service tax is for the year 2011-2012, and

therefore, it is contended that the claim is time barred.

It is also contended that the petitioner had no knowledge

of the prior proceedings against him and Exts. P1 and P2 WP(C) NO. 18552 OF 2024

are vitiated by violation of principles of natural justice.

3. The learned Standing Counsel for the

respondent has invited my attention to paragraph 9 of

Ext.P2 order. It is evident that a show cause notice has

been issued to the petitioner as to why the amount

collected by him as rent during the period from January

2012 to March 2016 shall not be treated as value of

taxable service of 'Renting of Immovable Property

Service'.

Ext.P2 order was passed after issuing a show cause

notice. The petitioner did not reply to the show cause

notice. Ext. P2 order was passed on 28.09.2017. The

petitioner has no case that Ext.P2 was not served on

him. The petitioner has not preferred any appeal against

Ext.P2 order under Section 85 of the Finance Act, 1994 WP(C) NO. 18552 OF 2024

within the period stipulated under the Act. The petitioner

has approached this Court after recovery steps were

initiated pursuant to Ext.P2. The right of the petitioner

which is foreclosed under the Statute cannot be reopened

and examined on merits in a writ petition petition under

Article 226 of the Constitution. The petitioner has not

made out a case of violation of principles of natural

justice or infringement of fundamental rights. I find no

merit in this writ and is accordingly, dismissed.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SRJ WP(C) NO. 18552 OF 2024

APPENDIX OF WP(C) 18552/2024

PETITIONER EXHIBITS Exhibit P1 THE REVENUE RECOVERY NOTICE DATED 01.06.2023.

Exhibit P2 THE ORDER DATED 28.09.2017 PASSED BY ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE.