Shipbuilding and ship-repair subcontractors sought payment of their service tax liability by the principal contractor. The court closed the writ petitions after recording that the principal contractor had paid the amounts under the dispute resolution scheme and the subcontractors’ tax liabilities stood settled.
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 V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.26035 OF 2014(D)
PETITIONER/S:
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.
R1, R4, BY SRI.P.VIJAYAKUMAR, ASG R2-R3 BY SRI.SREELAL WARRIER, SC R5 BY ADV.SRI.GOPALAKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).12519/2015(L) AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12519 OF 2015
PETITIONER/S:
M/S. CHAKIAT ENGINEERING WORKS
CHAKIAT HOUSE, ANGAMALY SOUTH P.O., CHAMPANNOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, BABU C.J.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
3
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12520 OF 2015
PETITIONER/S:
MARINE COATINGS
VELIYATHUYPARAMBIL BUILDINGS, PARAKKADAVU P.O., ALUVA-683 579, REPRESENTED BY ITS MANAGING PARTNER V.V.AUGUSTINE.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
5
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
6
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12521 OF 2015
PETITIONER/S:
P.K.HASSAN
S/O.KUNJUPILLA,RESIDING AT PULICKAL HOUSE, CHERUVATTTOR.P.O, KOTHAMANGALAM, ERNAKULAM DISTRICT.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
7
PERUMANOOR.P.O,COCHIN-682015,REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
8
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12524 OF 2015
PETITIONER/S:
P.P.MICHAL AGED 64 YEARS PUTHANPURAKKAL, VELLANGITHOPPU, THRIPOONITHURA, ERNAKULAM.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
9
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
10
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12529 OF 2015
PETITIONER/S:
V.J.JACOB VALIATHUMPOTTAYIL,MULANTHURUTHY,ERNAKULAM-682314.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
11
8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE,THRIPOONITHURA,KOCHI-682301.
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
12
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12536 OF 2015
PETITIONER/S:
M/S MAXSUN COATINGS 'KANAMKOMBIL', NADAKKAVU P.O., ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER, K.M.JOSE.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
13
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC
R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
14
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.12538 OF 2015
PETITIONER/S:
M/S.IN.EL.MECH-COCHIN 'ATHAM', PERUVARAM EAST, NORTH PARAVOOR, ERNAKULAMREPRESENTED BY ITS PROPRIETOR, REJEESH G
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
15
R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
16
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.21806 OF 2015
PETITIONER/S:
M/S.SEA MARINE ENGINEERING COMPANY PATTALATH HOUSE, MUNDAMVELI P.O., KURITHARA ROAD, KOCHI - 682 507, REPRESENTED BY ITS PROPRIETOR MR.P.R.ALEXANDER.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
17
ERNAKULAM NORTH, KOCHI - 682 018.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
18
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.21807 OF 2015
PETITIONER/S:
V.J. JACOB AGED 52 YEARS S/O.V.O.JOHN, RESIDING AT VALITHUMPOTTAYIL, MULANTHURUTHY, THRIPOONITHURA, KOCHI - 682 314.
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
19
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
20
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.15451 OF 2016
PETITIONER/S:
M/S.KETEES ENTERPRISES KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY P.O., ANGAMALY, ERNAKULAM REPRESENTED BY ITS PROPRIETOR MR.K.T.DEVASSY, AGED 58, S/O.THOMAS, RESIDING AT KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY P.O., ANGAMALY, ERNAKULAM.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
21
ITS MANAGING DIRECTOR.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
22
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.15458 OF 2016
PETITIONER/S:
JIJO JACOB AGED 39 YEARS
S/O.JACOB K.K., RESIDING AT KANNAMPUZHA ARIKKADEN HOUSE, V/967, PUTHENCHIRA EAST, THRISSUR 680 682.
BY ADVS.
SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
23
ITS MANAGING DIRECTOR.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
24
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.15459 OF 2016
PETITIONER/S:
M.N.AYYAPPAN AGED 52 YEARS S/O.M.A.NARAYANAN, RESIDING AT MOTHIRIPILLY HOUSE, NETTOOR P.O., ERNAKULAM - 682 040.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
25
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2,R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
26
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.22146 OF 2016
PETITIONER/S:
MARINE COATINGS
VELIYATHUPARAMBIL BUILDINGS, PARAKKADAVU P.O., ALUVA-683 579, REPRESENTED BY ITS MANAGING PARTNER, V.V.AUGUSTINE, AGED 53, S/O. VAREETH, RESIDING AT VELIYATHUPARAMBIL, PARAKKADAVU P.O., ALUVA-683 579.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
27
PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR.
6 ADDITIONAL COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, IS PRESS ROAD, KOCHI-682 018.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
28
W.P.(C) No.26035/2014 & CON.CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.23845 OF 2016
PETITIONER/S:
V.J.JACOB AGED 53 S/O. V.O. JOHN, RESIDING AT VALITHUMPOTTAYIL,MULANTHURUTHY, THRIPOONITHURA,KOCHI-682314
BY ADV. SRI.P.G.JAYASHANKAR
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
29
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
30
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.28668 OF 2016
PETITIONER/S:
M.BALACHANDRAN PILLAI
AGED 62, S/O.MADHAVAN PILLAI, RESIDING AT PANCHAVATI HOUSE, KADAMANCODU P.O., KADAMANCODU, KOLLAM - 691 312.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
31
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
32
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.28683 OF 2016
PETITIONER/S:
M/S. P M INDUSTRIES KARTHIKA, CHITHRA ESTATE, COCHIN PALACE P.O., THRIPOONITHURA - 682 306, REPRESENTED BY ITS PROPRIETOR, V.V.POULOSE, AGED 64, S/O.VAREED, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., ALUVA - 683 579.
BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.
W.P.(C) No.26035/2014 & CON.CASES
33
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6, R7 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
34
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.1381 OF 2019(W)
PETITIONER/S:
M/S.SHIP ON TECH, MRRA 57, VALLOOR ROAD, POONITHURA PO, ERNAKULAM, REPRESENTED BY IT MANAGING PARTNER, ANOOB, AGED 34, S/O.P.M.MOHAMED, RESIDING AT ADAMBAYIL HOUSE, MOOLEPPADAM ROAD, KALAMASSERY PO, KOCHI.
BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
35
MANAGING DIRECTOR.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
36
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.1397 OF 2019(Y)
PETITIONER/S:
ZAIN ENGINEERS AND TECHNOLOGIES CONSULTANTS PVT.LTD., ROOM NO. 265, OUSHADI BUILDING, KARUVARAKUNDU PO, MALAPPURAM-676523, REPRESENTED BY ITS MANAGING DIRECTOR, MR. AMJAD ALI, AGED 30, S/O P. MOHAMMED, RESIDING AT GALAXY CLIFFORD, B7, CHILAVANNOOR,, KOCHI.
BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
37
C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG
R2, R3,R6 BY SRI.SREELAL WARRIER, SC
R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
38
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.1404 OF 2019(A)
PETITIONER/S:
V.A. PERCY AGED 65 YEARS S/O V.C.ABRAHAM, VALLANAT HOUSE, DOOR NO.9/252B,SCOCIETY ROAD, MARADU, COCHIN-682304.
BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
39
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
40
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.16978 OF 2019(V)
PETITIONER/S:
RAMACHANDRAN.C.P
AGED 53 YEARS S/O.C.R. PURUSHOTHAMAN, PROPRIETOR, M/S. SRI RAM MARINE AND ENGINEERING, RESIDING AT H.NO.11/397, THOPPUMPADY, KOCHI-682005.
BY ADVS.
SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL) STEFIN THOMAS
RESPONDENT/S:
W.P.(C) No.26035/2014 & CON.CASES
41
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.26035/2014 & CON.CASES
42
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.19832 OF 2019(D)
PETITIONER/S:
M/S.MARINE COATINGS VELIYATHUPARAMBIL BUILDINGS, PARAKKADAVU P.O., ERNAKULAM-683 579, REPRESENTED BY ITS MANAGING PARTNER, V.V.AUGUSTINE, AGED 56, S/O.VAREED, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., ERNAKULAM-683 579.
BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) REVATHY P. MANOHARAN SRI.S.DRISHNU STEFIN THOMAS
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001.
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SANSAD MARG, NEW DELHI-110 001.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.19836 OF 2019(D)
PETITIONER/S:
V.A.PERCY AGED 67 YEARS S/O. V. C. ABRAHAM VALLANAT HOUSE, DOOR NO.9/252B, SOCIETY ROAD, MARADU, COCHIN - 682304.
BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL)
RESPONDENT/S:
C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN - 682018.
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ITS MANAGING DIRECTOR.
R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE V.G.ARUN
TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942
WP(C).No.20050 OF 2019(E)
PETITIONER/S:
M/S.P.M.INDUSTRIES, KARTHIKA, CHITRA ESTATE, COCHIN PLACE P.O., TRIPUNITHURA, ERNAKULAM - 682 306, REPRESENTED BY MANAGING PARNTER, V.V.PAULOSE, AGED 67, S/O.VAREETH, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., PARAKKADAVU, ERNAKULAM - 683 579.
BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) SMT.REVATHY P. MANOHARAN SRI.S.DRISHNU STEFIN THOMAS
RESPONDENT/S:
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R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
[ WP(C).26035/2014, WP(C).12519/2015, WP(C).12520/2015, WP(C).12521/2015, WP(C).12524/2015, WP(C).12529/2015, WP(C).12536/2015, WP(C).12538/2015, WP(C).21806/2015, WP(C).21807/2015, WP(C).15451/2016, WP(C).15458/2016, WP(C).15459/2016, WP(C).22146/2016, WP(C).23845/2016, WP(C).28668/2016, WP(C).28683/2016, WP(C).1381/2019, WP(C).1397/2019, WP(C).1404/2019, WP(C).16978/2019, WP(C).19832/2019, WP(C).19836/2019, WP(C).20050/2019]
Dated this the 7th day of July 2020
Petitioners are Sub Contractors at the Cochin
Shipyard, who had been entrusted with the work of ship building and ship repairs. The dispute is with regard to the liability to pay service tax for the contract works carried out by the petitioners. Petitioners demanded that their service tax liability should be met by the Principal Contractor, viz; the Cochin Shipyard Limited.
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2. Pending these writ petitions, the Government had come out with the Subka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as per the terms of which, the tax liability could be settled by payment of a specified amount, depending on the quantum of the liability.
3. This Court had, as an interim measure, directed the Cochin Shipyard Limited to explore the possibility of settling the service tax liability of the petitioners as per the Scheme. The petitioners had in the meanwhile submitted applications under the Scheme, based on which their tax liability was quantified by the competent Committee. It is now reported that the Cochin Shipyard Limited has paid the amounts and the same has been accepted.
4. The learned Standing Counsel for the
Cochin Shipyard Limited submits that tax
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remittance was made under circumstances narrated
in the affidavit dated 16.12.2019. Relevant
portion of the affidavit is extracted hereunder:-
“..6. It is submitted that, despite the above, as the litigation has been protracting and the outcome is uncertain taking into account the apprehensions of the petitioners who have been issued with demand notices and also in the interest of cordial industrial relations, CSL had decided to assist the petitioners to avail the benefit under the Sabka Vishwas (Legancy Dispute Resolution) Scheme, 2019. The same is necessitated as the business of this respondent is affected owing to the protests raised by the petitioners and disruption of the work by them, on account of the mounting service tax liability. Moreover, the litigation cost of the petitioners, this respondent and the Central Government was taken as a concern, since this respondent is a Central Government Public Sector Undertaking.”
5. In any event, there being no dispute
about the fact that the service tax liability of the petitioners stands settled by remittance of the amounts payable under the Scheme, nothing survives for consideration in these writ
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petitions. Accordingly, the writ petitions are
closed.
Sd/V.G.ARUN JUDGE
Scl/07.07
1 provisions across 1 enactments
T X ANTONY
MS KETEES ENTERPRISES
UNION OF INDIA
CENTRAL BOARD OF EXCISE AND CUSTOMS
THE COMMISSIONER OF CENTRAL EXCISE
COCHIN SHIPYARD LTD.
V.G.ARUN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
