The High Court dismissed a writ appeal challenging an order confirming service tax levy and penalty for outdoor catering services. The court held that factual disputes require statutory adjudication, justifying the single Judge's refusal to interfere.
Extend time to file statutory appeal ignoring delay; dismiss writ appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY, THE 28TH DAY OF JUNE 2017/7TH ASHADHA, 1939
WA.No. 1290 of 2017 () IN WP(C).19324/2017
AGAINST THE ORDER/JUDGMENT IN WP(C) 19324/2017 of HIGH COURT OF KERALA DATED 12.06.2017
APPELLANT(S)/PETITIONER:
M/S. SURYA CATERING SERVICES, 15/249,KALLIPADAM, KULAPULLY, SHORNUR, PALAKKAD 679 122 REPRESENTED BY ITS PARTNER, MR. A.M. SABU.
BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD
RESPONDENT(S)/RESPONDENT:
THE ASSISTANT COMMISSIONER, O/O. THE ASSISTANT COMMISSIONEER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX, PALAKKAD II DIVISION, METTUPALAYAM STREET, PALAKKAD - 679 502.
R BY SREELAL N. WARRIER, SC
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28-06-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.
------------------------------------------W.A. No. 1290 of 2017 ( )
-----------------------------------------Dated this the 28th day of June, 2017.
JUDGMENT
Antony Dominic,J.
The appellant filed the writ petition challenging Ext.P5 order passed by the respondent confirming the levy of service tax for the services rendered by the assessee as an outdoor catering service and also the imposition of penalty. The learned single Judge declined to interfere with the order and relegated the appellant to pursue the statutory remedies that are provided. It is this judgment which is under challenge before us.
W.A. No. 1290/2017
-2-
Accordingly, this writ appeal is dismissed.
However, it is directed that having regard to the pendency of the writ petition and the writ appeal, if the appellant files its statutory appeal before the concerned appellate authority on or before 05.07.2017, that would be entertained ignoring the delay that was caused in the meanwhile.
ANTONY DOMINIC, JUDGE.
DAMA SESHADRI NAIDU, JUDGE.
Rv
W.A. No. 1290/2017 -3-
1 issue framed by the court
Whether this Court can interfere with the order confirming levy of service tax and imposition of penalty in the absence of adjudication of factual disputes.
M/S. SURYA CATERING SERVICES
THE ASSISTANT COMMISSIONER, O/O. THE ASSISTANT COMMISSIONEER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX, PALAKKAD II DIVISION
ANTONY DOMINIC
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
