Commissioner (Appeals) vs M/S. Western Interior Designers & ...
2024 Latest Caselaw 13644 Ker

Kerala High Court

Commissioner (Appeals) vs M/S. Western Interior Designers & ... on 27 May, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
            THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                     &
                 THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
            Monday, the 27th day of May 2024 / 6th Jyaishta, 1946
                              WA NO. 648 OF 2024
 (ARISING FROM JUDGMENT DATED 29.01.2024 IN WP(C) 41578/2023 OF THIS COURT)
APPELLANT(S)RESPONDENTS 1 TO 4 IN WPC:

  1. COMMISSIONER (APPEALS),OFFICE OF THE COMMISSIONER (APPEALS),CENTRAL
     TAX,CENTRAL EXCISE & CUSTOMS,CENTRAL REVENUE BUILDING,I.S. PRESS
     ROAD,KOCHI,PIN-682018
  2. JOINT COMMISSIONER,OFFICE OF THE PRINCIPAL COMMISSIONER,CENTRAL TAX
     AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING,I.S. PRESS
     ROAD,KOCHI,PIN - 682018
  3. DEPUTY COMMISSIONER,OFFICE OF THE DEPUTY COMMISSIONER,CENTRAL TAX
     AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING,I.S. PRESS
     ROAD,KOCHI,PIN - 682018
  4. ASSISTANT COMMISSIONER,OFFICE OF THE ASSISTANT COMMISSIONER,CENTRAL
     EXCISE, CUSTOMS & SERVICE TAX, 682017,SERVICE TAX DIVISION,ENTRAL
     EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682018.

BY.ADV.SRI. J VISHNU

RESPONDENT(S)/WRIT PETITIONER:

     M/S. WESTERN INTERIOR DESIGNERS & MARINE CONTRACTORS,27/1084 D,1ST
     FLOOR,KARTHIKA APARTMENTS, PANAMPILLY NAGAR,KOCHI - 682
     036,REPRESENTED BY ITS MANAGING PARTNER HISHAM BASHEER, AGED 40
     YEARS, S/O BASHEER KUTTY, RESIDING AT FLAT NO.G2,GALAXY CLIFFORD
     APARTMENT,CHILAVANNOOR, BUND ROAD JUNCTION, KADAVANTHRA, PIN -
     682020


     Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to (a) Stay the operation of judgment dated 29.01.2024 in W.P.(C)
No.41578/2023, and all proceedings taken by the department to process the
appeal, pending disposal of this writ appeal. (b) Pass such other further
orders, which this hon'ble court deems fit, just and proper in the ends of
justice and circumstances of this case.


     This Writ Appeal coming on for orders on 27.05.2024, upon perusing
the appeal memorandum, the court passed the following:
                  DR. A.K.JAYASANKARAN NAMBIAR
                                &
                      SYAM KUMAR V.M., JJ.
               ------------------------------
                        WA No.648 of 2024
              -------------------------------
                Dated this the 27th day of May, 2024

                               ORDER

Dr. A.K.Jayasankaran Nambiar, J.

CM.Application No.1 of 2024:

The above application is filed to condone the delay of 64 days in

filing the Writ Appeal.

Heard. Taking note of the averments in the affidavit filed in support

of the delay condonation application, delay is condoned.

WA No.648 of 2024:

Notice before admission to the respondent. Sri.Jose Joseph the

learned Standing counsel takes notice for the respondent.

Post on 31.05.2024.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

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