Kerala High Court

Union Of India vs Global Foods on 1 April, 2025

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 EASWARAN S.
          Tuesday, the 1st day of April 2025 / 11th Chaithra, 1947
                  CM.APPL.NO.1/2025 IN WA NO. 108 OF 2025
 (ARISING FROM JUDGMENT DATED 10.10.2024 IN WP(C) 9516/2024 OF THIS COURT)
APPLICANTS/APPELLANTS/RESPONDENTS 1,3,4,5,6 AND 7 IN WPC:

  1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE
     (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK, NEW DELHI, PIN - 110001
  2. CHIEF COMMISSIONER, CENTRAL TAX, EXCISE & CUSTOMS,
     THIRUVANANTHAPURAM ZONE, CR BUILDING, IS PRESS ROAD, KOCHI, PIN -
     682018
  3. COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB
     ROAD, THIRUVANANTHAPURAM, PIN - 695001
  4. ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S
     BUILDING, KADAPPAKKADA, KOLLAM, PIN - 691008
  5. ASSISSTANT COMMISSIONER- II, COST AUDIT, CIRCLE - II, KOLLAM, PIN -
     691008
  6. SUPERINTENDENT, OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX &
     CENTRAL EXCISE (AUDIT), KADAPPAKADA, KOLLAM, PIN - 691008

RESPONDENTS/RESPONDENTS/PETITIONER AND 2ND RESPONDENT IN WPC:

  1. GLOBAL FOODS, REPRESENTED BY ITS PROPRIETOR, ABHIJITH MOHAN, KP V
     668, MANGAD, KOLLAM, PIN - 691015
  2. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
     DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM,
     KERALA,PIN-695001


     Application praying that in the circumstances stated in the
affidavit filed therewith the High Court be pleased to condone the delay
of 62 days in filing the above writ appeal in the interest of justice and
fairness.


     This Application coming on for orders upon perusing the application
and the affidavit filed in support thereof, and upon hearing the arguments
of SRI. P.G.JAYASHANKAR, Advocate for the petitioners, the court passed
the following:
                   DR. A.K. JAYASANKARAN NAMBIAR &
                             EASWARAN S., JJ.
                               --------------------------------
                W.A. Nos.2033, 2065, 2073, 2075 of 2024
           84, 85, 106, 108, 110, 111, 112, 113,115,116, 122,
              137,146,147,150, 152,156,163,167,174,518,
                       572,601,602 & 604 of 2025
                      ------------------------------------------
                   Dated this the 1st day of April, 2025

                                    ORDER

Dr. A.K. Jayasankaran Nambiar, J.

C.M.Appln. No.1 of 2024 in W.A. Nos.2033, 2065, 2073, 2075 of 2024 C.M.Appln. No.1 of 2025 in W.A. Nos.84, 85, 106, 108, 110, 111, 112, 113, 115, 116, 122, 137, 146, 147, 150, 152, 156, 163, 167, 174, 572 of 2025 & C.M.Appln. No.2 of 2025 in W.A. Nos.518, 601, 602 & 604 of 2025

Heard.

Delay condoned.

Writ Appeals

Issue notice before admission to the respondents.

Post on 2.6.2025.

Sd/-

DR. A.K. JAYASANKARAN NAMBIAR, JUDGE

Sd/-

EASWARAN S. JUDGE NS