Kerala High Court
Sree Bhavitha Kuries Private Limited vs The Union Of India on 28 May, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
WP(C) No.3063/2021 1/4 Order Date : 28-05-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
Tuesday, the 28th day of May 2024 / 7th Jyaishta, 1946
WP(C) NO. 3063 OF 2021
PETITIONER:
SREE BHAVITHA KURIES PRIVATE LIMITED, ORISON COMPLEX, WADAKKANCHERY
ROAD, KUNNUMKULAM, THRISSUR DISTRICT, PIN - 680 503, REPRESENTED BY
ITS MANAGING DIRECTOR, E.C.SIMIN, AGED 70 YEARS, S/O.CHOCKORU,
EMMATTY HOUSE, KIZHOOR P.O., KUNNAMKULAM, PIN - 680523.
RESPONDENTS:
1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI -
110001.
2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
3. THE OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL
EXCISE, THRISSUR DIVISION, C.R.BUILDING, S.T.NAGAR, THRISSUR-1.
Writ Petition (Cdirect the 3rd respoivil) 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 3rd respondent to provisionally return
the amount paid under a mistake for the relevant year 2007-2013, in the
interest of justice.
This petition AGAIN coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this court's order dated
22.03.2024 and upon hearing the arguments of M/S K.S.BHARATHAN, SRI.ALPHIN
ANTONY, SRI.AADITHYAN S.MANNALI, SRI.VISAKH ANTONY, SRI.ABEL ANTONY &
SRI.CHRISTINE MATHEW, Advocates for the petitioner and of SRI.RAJESH.
K.RAJU, Advocate for R3, the court passed the following:
WP(C) No.3063/2021 2/4 Order Date : 28-05-2024
MURALI PURUSHOTHAMAN, J.
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W.P (C) No.3063 of 2021
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Dated this the 28th day of May, 2024
O R D E R
It is submitted by the learned Standing Counsel for
respondents that, since the petitioner had declared the value
of service provided by them relating to chit-fund service and
tax dues payable thereon under Section 107 (1) of the
'Voluntary Compliance Encouragement Scheme, 2013 (herein
after referred to as 'VCES')' and paid the service tax so
declared as per Section 107 (3) and (4) of the VCES, 2013,
they are not entitled to any refund in terms of Section 109
of the VCES, 2013.
WP(C) No.3063/2021 3/4 Order Date : 28-05-2024
2. The learned Counsel for the petitioner submits that
the petitioner has challenged the vires of Section 109 of the
VCES, 2013
3. The learned Central Government Counsel seeks
time.
Post on 11.06.2024.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SRJ
WP(C) No.3063/2021 4/4 Order Date : 28-05-2024
APPENDIX OF WP(C) 3063/2021
EXHIBIT P1 TRUE COPY OF THE DECLARATION MADE BY THE PETITIONER
UNDER SECTION 10791) VCES, 2013 AND TAXPAYER'S
COUNTERFOIL DATED 31/12/2013.
EXHIBIT P2 TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO.273 OF 2013
DATED 14/03/2018.
EXHIBIT P3 TRUE COPY OF THE LETTER NO.O.C.NO.96/2019 DATED
02/07/2018.
EXHIBIT P4 TRUE COPY OF SHOW CAUSE NOTICE C.NO.IV/16/103/2018-
STR/1277 ISSUED BY THE 3RD RESPONDENT DATED 12/09/2018.
EXHIBIT P5 TRUE COPY OF REPLY TO EXHIBIT P4 DATED 21/09/2018
ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE ORDER NO.IV/16/103/2018-STR/14555
DATED 20/08/2019 PASSED BY THE 3RD RESPONDENT.
