The High Court disposed of a writ petition challenging a Service Tax order by granting liberty to the petitioner to approach the Tribunal within one month despite pending litigation.
Liberty granted to move Tribunal within one month; Interim order extended for two months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
WEDNESDAY, THE 12TH DAY OF JULY 2017/21ST ASHADHA, 1939
WP(C).No. 106 of 2011 (K)
PETITIONER(S):
ROYAL OMANIA TOURS AND TRAVELS (P) LTD., REPRESENTED BY ITS MANAGING DIRECTOR, FR.SLEEBA KATTUMANGATTU, PALAL TOWERS, RAVIPURAM, KOCHI-682 016.
BY ADVS.SRI.K.I.MAYANKUTTY MATHER, SRI.R.JAIKRISHNA, SRI.K.S.SAJEEV KUMAR.
RESPONDENT(S):
1. UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NEW DELHI.
2. THE COMMISSIONER OF CENTRAL EXCISE, C.R. BUILDING, I.S. PRESS CLUB ROAD, KOCHI-682 018.
3. SUPERINTENDENT OF SERVICE TAX, E. RANGE, GROUND FLOOR, CENTRAL EXCISE BHAVAN, KATHRUKKADAVU-682 018.
BY ADV. SREELAL N. WARRIER, SC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 106 of 2011 (K)
APPENDIX
PETITIONER'S EXHIBITS:-
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S. TO JUDGE
rs.
A.MUHAMED MUSTAQUE, J.
============================== W.P.(C)No.106 of 2011
============================== Dated this, the 12th day of July, 2017.
J U D G M E N T
The petitioner is engaged in business of providing out bound tourism facilities for their customers. The question involved in this case is whether outbound service is exigible to service tax. The petitioner approached this Court, challenging Ext.P9 order. The impugned order was passed on 30.11.2010. The order was issued on 06.12.2010. The petitioner straight away approached this Court on 03.01.2011. This writ petition is pending before this Court for more than 6 years. In fact, the petitioner is having equally efficacious alternative remedy before the Tribunal. In view of the fact that petitioner is bona fide in prosecuting the matter before this Court, it is appropriate for the petitioner to work out his alternative remedy. This Court is of the view that if the petitioner moves the Tribunal within one month, the same shall be entertained, as though there is no delay; provided, it is properly instituted in accordance with law.
With the above liberty, the writ petition is disposed of.
W.P.(C)No.106 of 2011 : 2 :
Interim Order will continue for a period of two months.
Sd/-
A.MUHAMED MUSTAQUE,
JUDGE
Bb/13/7/2017
[True copy]
P.A to Judge
3 issues framed by the court
Whether the petitioner should be granted liberty to file an alternative remedy before the Tribunal despite pending writ petition.
Whether the writ petition challenging the impugned order is maintainable in view of the existence of an alternative remedy.
Whether an interim order should be extended pending disposal of the writ petition and alternative remedy.
Royal Omania Tours and Travels (P) Ltd.
Union of India
Commissioner of Central Excise, Kochi
Superintendent of Service Tax, E. Range, Kathrukkadavu
A.Muhammed Mustaque
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
