High Court of KeralaWP(C)/5845/2015disposed of

Shri.G.Chandra Babu v. Union Of India

2015-02-24Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 24TH DAY OF FEBRUARY 2015/5TH PHALGUNA, 1936 WP(C).No. 5845 of 2015 (E) --------------------------- PETITIONER(S):

--------------- SHRI G.CHANDRA BABU, PROPRIETOR, M/S.SREE DHANYA HOMES, T.C.09/875.

SASTHAMANGALAM, TRIVANDRUM-10.

BY ADVS.SMT.R.CHITRA SRI.B.RAVINDRAN NAIR SRI.G.ANANTHANARAYANAN.

RESPONDENT(S):

--------------

1. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 001.

2. THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS (APPEALS), CR BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018.

3. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM-695 001.

4. ADDITIONAL COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM - 695 001.

5. SUPERINTENDENT OF CENTRAL EXCISE & CUSTOMS, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM-01.

BY ADV. SRI.TOJAN J.VATHIKULAM, SC, C.B. EXCISE BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CB EXCISE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rvs.

WP(C).No. 5845 of 2015 (E) APPENDIX PETITIONER(S)' EXHIBITS :

----------------------- EXHIBIT-P1:

TRUE COPY OF THE APPEAL AND STAY PETITION FILED BY THE PETITIONER IN RESPECT OF ORDER-IN-ORIGINAL NO.05/2012 ST (ADC) DT.13/02/2012 BEFORE THE SECOND RESPONDENT. EXHIBIT-P2:

TRUE COPY OF THE LETTER DT.29/05/2012, ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER ACKNOWLEDGING THE RECEIPT OF THE APPEAL.

EXHIBIT-P3:

TRUE COPY OF THE LETTER ISSUED BY THE 5TH RESPONDENT DT.06/02/2015.

EXHIBIT-P4:

TRUE COPY FO THE JUDGMENT DEVLIVERED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.3163 OF 2015 (U). RESPONDENT(S)' EXHIBITS :

------------------------ NIL.

/TRUE COPY/ P.A.TO JUDGE RVS.

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 24th day of February, 2015 J U D G M E N T Against an order confirming a demand of service tax on the petitioner, he has filed Ext.P1 appeal and stay petition before the 2nd respondent. The apprehension of the petitioner is that the respondents will initiate coercive steps for recovery of the amounts confirmed against the petitioner, by the order against which the appeal has been preferred, pending disposal of the stay petition by the 2nd respondent.

2. I have heard Smt.Chitra R., the learned counsel for the petitioner and Sri.Tojan J.Vathikulam, the learned Standing counsel for the respondents.

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions:

i. The 2nd respondent shall consider and pass orders on the stay application preferred by the petitioner within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Recovery steps for recovery of amounts confirmed against the petitioner, by the order against which Ext.P1 appeal has been filed, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 2nd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns