High Court of KeralaWP(C)/35567/2014disposed of

The Kerala State Financial Enerprises Ltd. v. Union Of India

2014-12-305 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN TUESDAY, THE 30TH DAY OF DECEMBER 2014/9TH POUSHA, 1936 ---------------------------- PETITIONER :

----------- THE KERALA STATE FINANCIAL ENERPRISES LTD., KERALAPURAM BRANCH, CHANDRATHOPPU P.O., KOLLAM-691014, REPRESENTED BY THE MANAGING DIRECTOR (IN-CHARGE) OF KSFE. BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH MENON SRI.BENNY.P.THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENTS :

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1. UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110004.

2. THE COMMISSIONER OF CENTRAL EXCISE (APPEALS), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682018.

3. THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, P.B.NO.13, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001.

4. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOLLAM DIVISION, VARINJAM TOWERS, RESIDENCY ROAD, KOLLAM-691001.

5. THE SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX, RANGE-II, KOLLAM-691001.

6. THE INDIAN BANK, MAMMOOD, CHANDRATHOPPU P.O., KOLLAM-691014, REPRESENTED BY ITS BRANCH MANAGER.

7. THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HQ, NEW DELHI-110011 REPRESENTED BY THE CHAIRMAN. BY GOVERNMENT PLEADER SMT.C.K.SHERIN BY SRI.JOHN VARGHESE,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 :

COPY OF THE ORDER IN ORIGINAL 24/2014-15 ST (ADC) DTD.29/5/2014 ISSUED BY THE 3rd RESPONDENT TO THE PETITIONER.

EXT.P2 :

COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT DTD.5/7/2014.

EXT.P3 :

COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2nd RESPONDENT DTD.5/7/2014.

EXT.P4 :

COPY OF THE NOTICE DTD.23/12/2014 ISSUED BY THE 4th RESPONDENT.

RESPONDENTS' EXHIBITS:- NIL.

True copy P.A to Judge

ANIL K.NARENDRAN, J.

--------------------------------------- W.P.(C).No.35567 of 2014 ---------------------------------------- Dated this the 30th day of December, 2014

JUDGMENT

Challenging Ext.P1 order of assessment, the petitioner has filed Ext.P2 appeal accompanied by Ext.P3 stay petition before the 2nd respondent. Now the grievance of the petitioner is that, during the pendancy of Ext.P2 appeal and Ext.P3 stay petition, by virtue of Ext.P4 notice issued by the 4th respondent the banker of the petitioner is directed to make payment of the alleged service tax, interest and penalty. It was in such circumstances, the petitioner has approached this Court in this Writ Petition.

I have heard the arguments of the learned counsel for the petitioner and the learned Standing Counsel for the Central Excise.

Since Ext.P2 appeal and Ext.P3 stay petition are pending consideration before the 2nd respondent, this Writ Petition is disposed of directing the 2nd respondent to consider

W.P.(C).No.35567 of 2014 and pass appropriate orders on Ext.P3 stay petition as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment. It is made clear that, till such time, coercive steps pursuant to Ext.P4 notice shall be kept in abeyance. ANIL K.NARENDRAN, JUDGE skj