Rohini Aircon Pvt Ltd v. The Superintendent Of Cgst
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.01.2020
CORAM
THE HONOURABLE MR. JUSTICE C.SARAVANAN Writ Petition No.34380 of 2017 and WMP.No.38221 of 2017 Rohini Aircon Private Limited, Rep. by its Director, Sandhya Ramakrishnan, 2/1, Selakaracal, Sulur, Coimbatore - 641 658 ... Petitioner Vs.
The Superintendent of CGST and Central Excise, Coimbatore - IV D Range, 4/3B, Karuppanna Brothers Layout, Saraswathy Nagar, Kalangal Road, Sulur, Coimbatore - 641 402.
... Respondent Prayer:
Writ petition is filed under Article 226 of the Constitution of India to issue Writ of Certiorari calling the entire records connected with the letters O.C. No.373/2017 dated 07.08.2017, O.C.No.444 of 2017 dated 13.09.2017, O.C.No.450/2017 dated 19.09.2017 & O.C.No.620 of 2017 dated 23.11.2017 issued by the respondent and quash the same.
For Petitioner : Mr.J.V.Niranjan For Respondent : Mr.A.P.Srinivas, Senior Standing counsel
ORDER
The petitioner has challenged the impugned notice calling upon the petitioner to pay arrears for the dues in respect of the following companies.
SI.No .
Party/person & address Amount confirmed Duty / Penalty confirmed / imposed M/s.Rohini Fabricators Ltd, C-1-B, 1307/1, GIDC, Phase-IV, Naroda, Ahmedabad.
Rs.37,66,911/- + Interest Rs.38,048/- Duty + Interest Penalty under Section 11AC / Rule 173Q Penalty under Rule 173Q & Rule Redemption Fine Rs.37,50,000/- Rs.3,00,000/- M/s.Rohini Coil Industries, C-1-B, 1307/1, GIDC, Phase-IV, Naroda, Ahmedabad Rs.11,91,314/- + Interest Rs.22,251/- Duty + Interest Penalty under Section 11AC / Rule 173Q Penalty under Rule 173Q & Rule Redemption Fine Rs.11,00,000/- Rs.1,00,000/- Mr.M.B.Chandran, Managing Director of M/s.Rohini Fabricators Ltd., Rs.2,00,000/- Penalty under erstwhile Rule 209-A of CER.
Mr.M.B.Chandran, Managing Director of M/s.Rohini Coil Industries Rs.60,000/- Penalty under erstwhile Rule 209-A of CER.
In the above companies, Managing Director is the shareholder in the petitioner's company and therefore the recovery proceedings have been issued to the petitioner.
2. I do not find any merits in the impugned notice calling upon the petitioner to pay the arrears of dues in respect of the above two companies and the Director, merely because, the Managing Director of the above two companies is also the shareholder of the petitioner's company.
3. Under these circumstances, this impugned notice is quashed while giving liberty to the respondent to initiate appropriate proceedings to recover the dues from the above two companies and its Managing Director in accordance with law.
4. With these observations, the above Writ Petition is allowed. No costs.
Sd/- Assistant Registrar (JJ Act) //True Copy// Sub Assistant Registrar drl To The Superintendent of CGST and Central Excise, Coimbatore - IV D Range, 4/3B, Karuppanna Brothers Layout, Saraswathy Nagar, Kalangal Road, Sulur, Coimbatore - 641 402.
+1cc to Mr.Niranjan & Associates, Advocate, S.R.No.473 +1cc to Mr.A.P.Srinivas, Advocate, S.R.No. 171 W.P.No.34380 of 2017 and WMP.No.38221 of 2017 SR(CO) GN(21/02/2020)