Kerala High Court
Kerala Communicators Cable Limited vs The Commissioner Of Central Tax And ... on 11 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:84105
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 5063 OF 2021
PETITIONER:
KERALA COMMUNICATORS CABLE LIMITED
142- H A, FIRST FLOOR, COA BHAVAN,
THOUNDAYIL ROAD, PANAMPILLY NAGAR,
ERNAKULAM - 682 036.,
(REPRESENTED BY ITS MANAGING DIRECTOR,
MR. SURESH KUMAR P. P.)
BY ADVS.
M.P.SHAMEEM AHAMED
CYRIAC TOM
RESPONDENTS:
1 THE ADDITIONAL DIRECTOR GENERAL
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX
INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KOCHI - 682 017.
2 UNION OF INDIA
(REPRESENTED BY SECRETARY, FINANCE DEPARTMENT,
DELHI), DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI - 110 001.
BY ADVS.
SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
K.R.RAJKUMAR, C.G.C.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
11.11.2024, ALONG WITH WP(C).20945/2021, 32844/2022, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 20945 OF 2021
PETITIONER:
KERALA COMMUNICATORS CABLE LIMITED,
142-HA, FIRST FLOOR, COA BHAVAN, THOUDAYIL ROAD,
PANAMPILLY NAGAR, ERNAKULAM-682 036,
(REPRESENTED BY ITS MANAGING DIRECTOR,
MR. SURESH KUMAR P.P.)
BY ADVS.
M.P.SHAMEEM AHAMED
CYRIAC TOM
RESPONDENTS:
1 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE, KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDING, IS PRESS ROAD, KACHIERIPADI,
KOCHI-682 018.
2 THE ADDITIONAL DIRECTOR GENERAL,
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX
INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR,
CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682 017.
3 UNION OF INDIA,
(REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, DELHI),
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001.
BY ADVS
SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
N.J.ASHWIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
11.11.2024, ALONG WITH WP(C).5063/2021 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 32844 OF 2022
PETITIONER:
KERALA COMMUNICATORS CABLE LIMITED
142-H A, FIRST FLOOR,
COA BHAVAN THOUNDAYIL ROAD PANAMPILLY NAGAR,
ERNAKULAM, PIN - 682 036,
(REPRESENTED BY ITS MANAGING DIRECTOR, MR. SURESH KUMAR
P.P)
BY ADVS.
M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL
RESPONDENTS:
1 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE KOCHI COMMISSIONERATE, CENTRAL REVENUE BUILDING,
IS PRESS ROAD KACHERIPADI, KOCHI, PIN - 682 018.
2 THE ADDITIONAL DIRECTOR GENERAL
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX
INTELLIGENCE KOCHI ZONAL UNIT, 1ST FLOOR,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI,
PIN - 682 017.
3 UNION OF INDIA
(REPRESENTED BY SECRETARY, FINANCE DEPARTMENT DELHI)
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI,
PIN - 110 001.
BY ADVS
SREELAL N. WARRIER, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
SUNIL.J
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.11.2024, ALONG WITH WP(C).5063/2021 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
4
JUDGMENT
[WP(C) Nos.5063/2021, 20945/2021, 32844/2022]
The point raised in these writ petitions is covered by the
judgment of this Court in Ali K. v. The Additional
Director General; 2024 SCC OnLine Ker 5188.
Therefore, these writ petitions are disposed of making it
clear that the declaration of law as contained in the
judgment of this Court in Ali K. (supra) will govern the case
of the petitioners in these writ petitions also. The competent
among the respondents shall pass orders taking into
consideration the law laid down by this Court in
Ali K. (Supra)
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
APPENDIX OF WP(C) 5063/2021
PETITIONER'S EXHIBITS
EXHIBIT P1 COPY OF THE LETTER DATED 21.03.2014 ISSUED BY
MINISTRY OF INFORMATION AND BROADCASTING GRANTING
REGISTRATION AS MSO.
EXHIBIT P2 COPY OF THE RELEVANT PAGES OF TELECOMMUNICATION
(BROADCASTING AND CABLE) SERVICES INTER CONNECTION
(ADDRESSABLE SYSTEMS) REGULATIONS 2017.
EXHIBIT P3 COPY OF THE SAMPLE INTERCONNECTION AGREEMENT DATED
01.04.2017.
EXHIBIT P4 COPY OF ORDER OF SEIZURE DATED 09.06.2020.
EXHIBIT P5 COPY OF THE INTERIM ORDER DATED 06.10.2020 IN WP
15842/2020.
EXHIBIT P6 COPY OF THE FORM GST DRC 22 BEARING DIN
202007DSS500004BA5AB DATED 15.07.2020.
EXHIBIT P6A FORM GST 202007DSS500002CF8E3 DATED 15.07.2020.
EXHIBIT P6B FORM GST 202007DSS500002X65F7 DATED 15.07.2020.
EXHIBIT P7 COPY OF THE OBJECTIONS DATED 22.07.2020 FILED
UNDER RULE 159(5) AGAINST THE PROVISIONAL
ATTACHMENT OF 2 ACCOUNTS MAINTAINED IN FEDERAL
BANK.
EXHIBIT P7A COPY OF THE OBJECTIONS DATED 22.07.2020 FILED
UNDER RULE 159(5) AGAINST THE PROVISIONAL
ATTACHMENT OF 5 ACCOUNTS MAINTAINED WITH STATE
BANK OF INDIA.
EXHIBIT P8 COPY OF THE WRIT PETITION NO.16533/2020 (WITHOUT
ANNEXURES) CHALLENGING THE PROVISIONAL ATTACHMENT
OF BANK ACCOUNT.
EXHIBIT P9 COPY OF THE LETTER DATED 24.08.2020 ISSUED BY THE
1ST RESPONDENT IMPOSING CONDITIONS FOR RESTORATION
OF BANK ACCOUNT.
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
EXHIBIT P10 COPY OF THE JUDGMENT DATED 17.12.2019 IN THE CASE
OF KUSHALI LIMITED VS. UNION OF INDIA (SPECIAL
CIVIL APPLICATION NO.19533/2019).
EXHIBIT P11 COPY OF THE PROTEST LETTER DATED 27.08.2020.
EXHIBIT P12 COPY OF THE BANK GUARANTEE DATED 26.08.2020 GIVEN
BY STATE BANK OF INDIA FOR INR 23,32,80,459.
EXHIBIT P12A COPY OF THE BANK GUARANTEE DATED 27.08.2020 GIVEN
BY FEDERAL BANK LIMITED FOR INR 7,21,30,857.65
EXHIBIT P12B COPY OF THE BOND EXECUTED BY THE PETITIONER.
EXHIBIT P13 COPY OF THE GST DRC-23 BEARING NUMBER
202009DSS500000R4BDA DATED 03.09.2020.
EXHIBIT P13A COPY OF THE GST DRC-23 BEARING NUMBER
202009DSS500002H69A9 DATED 03.09.2020.
EXHIBIT P13B COPY OF THE GST DRC-23 BEARING NUMBER
202009DSS500008149BF DATED 03.09.2020.
EXHIBIT P14 COPY OF THE WITHDRAWAL MEMO DATED 05.10.2020.
EXHIBIT P15 COPY OF THE JUDGMENT DATED 13.10.2020 IN WP
16533/2020.
EXHIBIT P16 COPY OF THE AUDITED BALANCE SHEET AND PROFIT AND
LOSS ACCOUNT FOR THE YEAR 2019-20.
RESPONDENT EXHIBITS
Exhibit R1(A) SHOW CAUSE NOTICE NO.06/2021-22 GST(TRU) - JD
DATED 08.07.2021 ISSUED BY THE JOINT DIRECTOR,
DIRECTORATE GENERAL OF GOODS & SERVICES TAX
INTELLIGENCE, ZONAL UNIT, KOCHI.
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
APPENDIX OF WP(C) 20945/2021
PETITIONER'S EXHIBITS
Exhibit P1 COPY OF THE LETTER DATED 21.03.2014 ISSUED
BY MINISTRY OF INFORMATION AND BROAD CASTING
GRANTING REGISTRATION AS MSO
Exhibit P2 COPY OF THE RELEVANT PAGES OF
TELECOMMUNICATION (BROAD CASTING AND CABLE),
SERVICES INTER CONNECTION (ADDRESSABLE
SYSTEMS) REGULATION 2017
Exhibit P3 COPY OF THE FORM GST DRC 22 BEARING DIN
202007DSS500004BA5A8 DATED 15.07.2020
Exhibit P3A COPY OF THE FORM GST 202007DSS500002CF8E3
DATED 15.07.2020
Exhibit P3B GST 202007DSS500002X65F7 DATED 15.07.2020
Exhibit P3C COPY OF THE LETTER DATED 24.08.2020 ISSUED
BY THE 2ND RESPONDENT IMPOSING CONDITIONS
FOR RESTORATION OF BANK ACCOUNT
Exhibit P4 COPY OF THE BANK GUARANTEE DATED 26.08.2020
GIVEN BY STATE BANK OF INDIA FOR INR
23,32,80,459
Exhibit P4A COPY OF THE BANK GUARANTEE DATED 27.08.2020
GIVEN BY FEDERAL BANK LIMITED FOR INR
7,21,30,857.65
Exhibit P4B COPY OF THE BOND EXECUTED BY THE PETITIONER
Exhibit P5 COPY OF THE INTERIM ORDER DATED 24.03.2021
Exhibit P6 COPY OF THE JUDGMENT DATED 4.08.2021 IN WA
Exhibit P7 COPY OF THE SCN DATED 8.07.2021 (WITHOUT
ANNEXURE) ISSUED BY THE 1ST RESPONDENT.
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
Exhibit P8 COPY OF THE AUDITED FINANCIAL STATEMENT OF
THE PETITIONER FOR THE YEAR ENDING MARCH
Exhibit P9 COPY OF THE FORM DRC 22 (DIN
20210958T10000333A4C) DATED 30.09.2021
ISSUED TO BE MANAGER , FEDERAL BANK,
PANAMBILLY NAGAR, ERNAKULAM
Exhibit P9A COPY OF THE FORM DRC 22 (DIN
20210958T000000D9FC) DATED 30.09.2021 ISSUED
TO BE MANAGER, STATE BANK OF INDIA, PUDUKKAD
BRANCH
Exhibit P9B COPY OF THE FORM DRC 22 (DIN
2021098T1000094932) DATED 30.09.2021 ISSUED
TO BE MANAGER, FEDERAL BANK, PANAMBILLY
NAGAR, ERNAKULAM
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
APPENDIX OF WP(C) 32844/2022
PETITIONER'S EXHIBITS
Exhibit P-1 COPY OF THE LETTER DATED 21.03.2014 ISSUED BY
MINISTRY OF INFORMATION AND BROADCASTING
GRANTING REGISTRATION AS MSO
Exhibit P-2 COPY OF THE ATTACHMENT ORDERS DATED 15.07.2020
IN FORM GST DRC -22 ISSUED BY THE 2ND
RESPONDENT
Exhibit P-3 COPY OF THE LETTER DATED 24.08.2020 ISSUED BY
THE 2ND RESPONDENT IMPOSING CONDITIONS FOR
RESTORATION OF BANK ACCOUNT
Exhibit P-4 COPY OF THE BANK GUARANTEE DATED 26.08.2020
GIVEN BY STATE BANK OF INDIA FOR INR
23,32,80,459/-
Exhibit P-5 COPY OF THE BANK GUARANTEE DATED 27.08.2020
GIVEN BY FEDERAL BANK LIMITED FOR INR
7,21,30,857.65/-
Exhibit P-6 COPY OF THE BOND EXECUTED BY THE PETITIONER
Exhibit P-7 COPY OF THE INTERIM ORDER DATED 24.03.2021 IN
Exhibit P-8 COPY OF THE JUDGMENT DATED 4.08.2021 IN WA
Exhibit P-9 COPY OF THE ATTACHMENT ORDERS DATED 30.09.2021
IN FORM DRC 22 ISSUED BY THE 1ST RESPONDENT
Exhibit P-10 COPY OF THE INTERIM ORDER DATED 1.10.2021 IN
Exhibit P-11 COPY OF THE INTERIM ORDER DATED 29.11.2021 IN
Exhibit P-12 COPY OF ATTACHMENT ORDER DATED 07.10.2022 IN
FORM GST - DRC 22 ISSUED TO THE BRANCH
MANAGER, FEDERAL BANK PANAMPILLY BRANCH.
2024:KER:84105
WP(C) Nos.5063 & 20945 of 2021 and 32844 of 2022
Exhibit P- 13 COPY OF THE GUIDELINES DATED 23.02.2021 ISSUED
BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Exhibit P-14 COPY OF RELEVANT PAGES OF THE AUDITED BALANCE
SHEET AND PROFIT AND LOSS ACCOUNT OF THE
PETITIONER FOR THE YEAR 2021-22
