Disposed

K.C.Chacko Proprietor Mukkadans Restaurant v. Union of India

Kerala HC25 Mar 2014WP(C)/4260/2014

Case brief

AI extract

What is this about?

Petitioner challenged Service Tax registration and sought cancellation of the same under Article 226. Respondent counsel submitted that registration was already cancelled, rendering no further consideration necessary in the writ petition.

What did the court decide?

Court closed the Writ Petition on the submission that the Service Tax registration had already been cancelled.

K.C.Chacko Proprietor Mukkadans Restaurant Vs Union of… — GST and Indirect Tax | Kerala HC (2014)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON

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TUESDAY, THE 25TH DAY OF MARCH 2014/4TH CHAITHRA, 1936

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WP(C).No. 4260 of 2014 (F)

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PETITIONER(S):

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K.C.CHACKO,

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PROPRIETOR, M/S. MUKKADANS RESTAURANT, MUKKADAN HOUSE, PATTOM PALACE P.O., PATTOM, THIRUVANANTHAPURAM, PIN-695004.

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BY ADVS.SRI.N.MANOJ KUMAR SMT.JAYASREE MANOJ

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RESPONDENT(S):

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UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NEW DELHI-110001.

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SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX, SERVICE TAX 'E' GROUP, ROOM NO.404, IIIRD FLOOR I.C.E. BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001.

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ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, SERVICE TAX DIVISION, TRIVANDRUM, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM.

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R1TO R3 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL

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EXCISE AND SERVICE TAX

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-03-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 4260 of 2014 (F)

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APPENDIX

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PETITIONER’S EXHIBITS :

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P1: COPY OF CERTIFICATE OF SERVICE TAX REGISTRATION DATED 6.7.2011 ISSUED BY SECOND RESPONDENT TO THE PETITIONEER.

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P2: COPY OF LETTER DATED 29.7.2011 ISSUED BY PETITIONER TO THE 2ND RESPONDENT.

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P3: COPY OF LETTER DATED 9.8.2011 OF SUPERINTENDENT, CENTRAL EXCISE, CUSTOMS & SEERVICE TAX, THIRUVANANTHAPURAM - 2ND RESPONDENT TO THE PETITIONER.

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P4: COPY OF THE REPLY DATED 27.10.2011 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT.

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P5: COPY OF LETTER DATED 15.11.2011 ISSUED BY PETITIONER TO THE 3RD RESPONDENT.

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P6: COPY OF LETTER DATED 21.11.2011 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

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P7: COPY OF LETTER DATED 25.11.2011 ISSUED BY PETITIONER TO THE 2ND RESPONDENT.

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P8: COPY OF SHOW CAUSE NOTICE DATED 19.12.2011 ISSUED BY 3RD RESPONDENT.

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P9: COPY OF ORDER IN ORIGINAL NO.04/ST/2012 (REFUND) DATED 7.2.2012 PASSED BY 3RD RESPONDENT.

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P10: COPY OF LETTER SUBMITTED BY 2ND RESPONDENT DATED 27.2.2012 WITH REPORT DATED 23.1.2012.

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P11: COPY OF CIRCULAR NO.139/9/2011 DATED 10.5.2011 ISSUED BY MINISTRY OF FINANCE, GOVERNMENT OF INDIA.

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P12: COPY OF REPLY DATED 14.2.2013 OF PETITIONER.

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P13: COPY OF LETTER DATED 26.9.2013 ISSUED BY 2ND RESPONDENT.

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P14: COPY OF REPLY DATED 15.10.2013 SUBMITTED BY PETITIONER TO THE 2ND RESPONDENT.

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P15: COPY OF LETTER DATED 12.10.2013 ISSUED BY PETITIONER TO THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, TRIVANDRUM.

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WP(C).No. 4260 of 2014 (F)

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P16: COPY OF LETTER DATED 3.2.2014 ISSUED BY 2ND RESPONDENT TO THE PETITIOINER.

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RESPONDENTS’ EXHIBITS :

NIL

// True Copy //

P.A. To Judge

DSV/01/04

P.R. RAMACHANDRA MENON, J.

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W.P.(C). No. 4260 of 2014

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Dated this the 25^th day of March, 2014

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JUDGMENT

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The petitioner has approached this Court with the

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following prayers:

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“1. Declare that the petitioner’s restaurant does not fall within the purview of the restaurant service as contemplated in Section 65(105)(ZZZZV) of the Finance Act, 1994 as amended up to date and that the petitioner is not liable to pay service tax in respect of his restaurant.

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issue a writ of Mandamus or other appropriate writ, order or direction commanding respondent No.2 to cancel the Exhibit P1 service tax registration mistakenly taken by the petitioner in respect of his restaurant ‘Mukkdans Restaurant’.

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call for the entire records leading to the issuance of Exhibit P13 and P16 and quash the same by issuing a writ of Certiorari or any other writ, direction or order.

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grant such other reliefs as may be prayed for and as the Court may deem fit to grant and to stay all further proceedings pursuant to Exhibit P13 and P16.”

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Today, when the matter is taken up for consideration, the learned standing counsel appearing for

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W.P.(C). No. 4260 of 2014

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the Department submits on instructions that, the application preferred by the petitioner has already been considered and cancellation of Exhibit P1 Service Tax Registration taken by the petitioner has been effected. Under such circumstances, nothing further remains to be considered in the writ petition and the matter is closed accordingly.

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Sd/P.R. RAMACHANDRA MENON, JUDGE.

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DSV/26/03

K.C.Chacko Proprietor Mukkadans Restaurant v. Union of India

Case brief

What is this about?

What did the court decide?

K.C.Chacko Proprietor Mukkadans Restaurant v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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