Disposed

M/S. P M Industries v. Union of India

Kerala HC7 Jul 2020WP(C)/28683/2016

Case brief

AI extract

What is this about?

Sub-contractors of Cochin Shipyard disputed liability to pay service tax on ship building and repair contracts, claiming the principal contractor should bear it. During pendency the tax liability was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the amounts were paid and accepted. Holding nothing survived, the court closed the writ petitions.

What the court decided

AI extract

M/S. P M Industries Vs Union of India — GST and Indirect Tax | Kerala HC (2020)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶2

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶3

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶4

WP(C).No.26035 OF 2014(D)

¶5

PETITIONER/S:

¶6

1 T X ANTONY AGED 53 YEARS S/O TT XAVIER, RESIDING AT THARAYIL HOUSE, KATTIPPARAMBU, KANNAMMALI PO, KOCHI - 682 008.

¶7

2 MS KETEES ENTERPRISES KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY PO, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, SRI.K.T.DEVASSY

¶8

BY ADV. SRI.P.G.JAYASHANKAR

¶9

RESPONDENT/S:

¶10

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶11

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001.

¶12

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S PRESS ROAD, COCHIN - 682 018.

¶13

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶14

5 COCHIN SHIPYARD LTD. PERUMANOOR PO, COCHIN - 682 018, REPRESENTED BY ITS MANAGING DIRECTOR

¶15

R1, R4, BY SRI.P.VIJAYAKUMAR, ASG R2-R3 BY SRI.SREELAL WARRIER, SC R5 BY ADV.SRI.GOPALAKRISHNAN NAMBIAR, SC

¶16

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:

¶17

W.P.(C) No.26035/2014 & CON.CASES

¶18

¶19

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶20

PRESENT

¶21

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶22

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶23

WP(C).No.12519 OF 2015

¶24

PETITIONER/S:

¶25

M/S. CHAKIAT ENGINEERING WORKS

¶26

CHAKIAT HOUSE, ANGAMALY SOUTH P.O., CHAMPANNOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, BABU C.J.

¶27

BY ADV. SRI.P.G.JAYASHANKAR

¶28

RESPONDENT/S:

¶29

1 UNION OF INDIA

¶30

REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001.

¶31

2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001.

¶32

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018.

¶33

4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018.

¶34

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK, NO.2, R.K.PURAM, NEW DELHI-110 066

¶35

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001.

¶36

W.P.(C) No.26035/2014 & CON.CASES

¶37

¶38

7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN-16, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶39

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, ANGAMALY-683 572.

¶40

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶41

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:

¶42

W.P.(C) No.26035/2014 & CON.CASES

¶43

¶44

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶45

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶46

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶47

WP(C).No.12520 OF 2015

¶48

PETITIONER/S:

¶49

MARINE COATINGS

¶50

VELIYATHUYPARAMBIL BUILDINGS, PARAKKADAVU P.O., ALUVA-683 579, REPRESENTED BY ITS MANAGING PARTNER V.V.AUGUSTINE.

¶51

BY ADV. SRI.P.G.JAYASHANKAR

¶52

RESPONDENT/S:

¶53

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001.

¶54

2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001.

¶55

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018.

¶56

4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018.

¶57

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK, NO.2, R.K.PURAM, NEW DELHI-110 066

¶58

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001.

¶59

W.P.(C) No.26035/2014 & CON.CASES

¶60

¶61

7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN-16, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶62

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, ALUVA, ALUVA-683 101.

¶63

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶64

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:

¶65

W.P.(C) No.26035/2014 & CON.CASES

¶66

¶67

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶68

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶69

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶70

WP(C).No.12521 OF 2015

¶71

PETITIONER/S:

¶72

P.K.HASSAN

¶73

S/O.KUNJUPILLA,RESIDING AT PULICKAL HOUSE, CHERUVATTTOR.P.O, KOTHAMANGALAM, ERNAKULAM DISTRICT.

¶74

BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA

¶75

RESPONDENT/S:

¶76

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY,REVENUE DEPARTMENT,NORTH BLOCK,NEW DELHI-110001.

¶77

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P.ESTATE,NEW DELHI-110001.

¶78

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS,I.S.PRESS ROAD,COCHIN-682018.

¶79

4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS,IS PRESS ROAD,COCHIN-682018.

¶80

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.2,R.K.PURAM,NEW DELHI-110066.

¶81

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY,TRANSPORT BHAVAN,1 SANSAD MARG,NEW DELHI-110001.

¶82

7 COCHIN SHIPYARD LTD

¶83

W.P.(C) No.26035/2014 & CON.CASES

¶84

¶85

PERUMANOOR.P.O,COCHIN-682015,REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶86

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE,MUVATTUPUZHA,ERNAKULAM.

¶87

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶88

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:

¶89

W.P.(C) No.26035/2014 & CON.CASES

¶90

¶91

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶92

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶93

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶94

WP(C).No.12524 OF 2015

¶95

PETITIONER/S:

¶96

P.P.MICHAL AGED 64 YEARS PUTHANPURAKKAL, VELLANGITHOPPU, THRIPOONITHURA, ERNAKULAM.

¶97

BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA

¶98

RESPONDENT/S:

¶99

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001.

¶100

2 CENTRAL BOARD OF EXCISE AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P. ESTATE, NEW DELHI-110001.

¶101

3 THE COMMISSIONER OF CENTRAL EXCISE, C.R.BUILDINGS, I.S PRESS ROAD, COCHIN-682 018.

¶102

4 COMMISSIONER OF CENTRAL EXCISE (APPEALS), CR BUILDINGS, IS PRESS ROAD, COCHIN-682 018.

¶103

5 THE PRESIDENT, CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.2, R.K.PURAM, NEW DELHI-110 066.

¶104

6 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001.

¶105

W.P.(C) No.26035/2014 & CON.CASES

¶106

¶107

7 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶108

8 SUPERINTENDENT OF CENTRAL EXCISE, SERVICE TAX RANGE, THRIPOONITHURA, KOCHI-682 301.

¶109

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶110

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:

¶111

W.P.(C) No.26035/2014 & CON.CASES

¶112

¶113

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶114

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶115

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶116

WP(C).No.12529 OF 2015

¶117

PETITIONER/S:

¶118

V.J.JACOB VALIATHUMPOTTAYIL,MULANTHURUTHY,ERNAKULAM-682314.

¶119

BY ADV. SRI.P.G.JAYASHANKAR

¶120

RESPONDENT/S:

¶121

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY,REVENUE DEPARTMENT,NORTH BLOCK,NEW DELHI-110001.

¶122

2 CENTRAL BOARD OF EXCISE AND CUSTOMS

¶123

MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P.ESTATE,NEW DELHI-110001.

¶124

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS,I.S.PRESS ROAD,COCHIN-682018.

¶125

4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS,I.S.PRESS ROAD,COCHIN-682018.

¶126

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,WEST BLOCK NO.2,R.K.PURAM,NEW DELHI110066.

¶127

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY,TRANSPORT BHAVAN,1 SANSAD MARG,NEW DELHI-110001.

¶128

7 COCHIN SHIPYARD LTD PERUMANOOR.P.O,COCHIN-682015,REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶129

W.P.(C) No.26035/2014 & CON.CASES

¶130

¶131

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE,THRIPOONITHURA,KOCHI-682301.

¶132

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶133

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:

¶134

W.P.(C) No.26035/2014 & CON.CASES

¶135

¶136

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶137

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶138

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶139

WP(C).No.12536 OF 2015

¶140

PETITIONER/S:

¶141

M/S MAXSUN COATINGS 'KANAMKOMBIL', NADAKKAVU P.O., ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER, K.M.JOSE.

¶142

BY ADV. SRI.P.G.JAYASHANKAR

¶143

RESPONDENT/S:

¶144

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,NORTH BLOCK, NEW DELHI - 110 001.

¶145

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS, I.P.ESTATE,NEW DELHI - 110 001.

¶146

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018.

¶147

4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS, IS PRESS ROAD, COCHIN - 682 018.

¶148

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,WEST BLOCK NO.2, R.K.PURAM, NEW DELHI - 110 066.

¶149

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1SANSAD MARG, NEW DELHI - 110 001.

¶150

W.P.(C) No.26035/2014 & CON.CASES

¶151

¶152

7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015 REPRESENTED BY ITSCHAIRMAN AND MANAGING DIRECTOR.

¶153

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, THRIPPOONITHURA, KOCHI -682 301.

¶154

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC

¶155

R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶156

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:

¶157

W.P.(C) No.26035/2014 & CON.CASES

¶158

¶159

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶160

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶161

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶162

WP(C).No.12538 OF 2015

¶163

PETITIONER/S:

¶164

M/S.IN.EL.MECH-COCHIN 'ATHAM', PERUVARAM EAST, NORTH PARAVOOR, ERNAKULAMREPRESENTED BY ITS PROPRIETOR, REJEESH G

¶165

BY ADV. SRI.P.G.JAYASHANKAR

¶166

RESPONDENT/S:

¶167

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,NORTH BLOCK, NEW DELHI - 110 001.

¶168

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS, I.P.ESTATE,NEW DELHI - 110 001.

¶169

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018.

¶170

4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018.

¶171

5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST BLOCK NO.2, R.K.PURAM, NEW DELHI -110 066.

¶172

6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN,I SANSAD MARG, NEW DELHI - 110 001.

¶173

W.P.(C) No.26035/2014 & CON.CASES

¶174

¶175

7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTEDBY ITS CHAIRMAN AND MANAGING DIRECTOR.

¶176

8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, PARAVOOR, KOCHI - 682 301.

¶177

R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶178

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:

¶179

W.P.(C) No.26035/2014 & CON.CASES

¶180

¶181

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶182

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶183

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶184

WP(C).No.21806 OF 2015

¶185

PETITIONER/S:

¶186

M/S.SEA MARINE ENGINEERING COMPANY PATTALATH HOUSE, MUNDAMVELI P.O., KURITHARA ROAD, KOCHI - 682 507, REPRESENTED BY ITS PROPRIETOR MR.P.R.ALEXANDER.

¶187

BY ADV. SRI.P.G.JAYASHANKAR

¶188

RESPONDENT/S:

¶189

1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶190

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001.

¶191

3 THE COMMISSIONER OF CENTRAL EXCISE C.R BUILDINGS, I.S PRESS ROAD, COCHIN - 682 018.

¶192

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶193

5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶194

6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD,

¶195

W.P.(C) No.26035/2014 & CON.CASES

¶196

¶197

ERNAKULAM NORTH, KOCHI - 682 018.

¶198

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶199

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:

¶200

W.P.(C) No.26035/2014 & CON.CASES

¶201

¶202

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶203

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶204

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶205

WP(C).No.21807 OF 2015

¶206

PETITIONER/S:

¶207

V.J. JACOB AGED 52 YEARS S/O.V.O.JOHN, RESIDING AT VALITHUMPOTTAYIL, MULANTHURUTHY, THRIPOONITHURA, KOCHI - 682 314.

¶208

BY ADV. SRI.P.G.JAYASHANKAR

¶209

RESPONDENT/S:

¶210

1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶211

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001.

¶212

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S PRESS RPAD, COCHIN - 682 018

¶213

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN 1 SANSAD MARG, NEW DELHI - 110 001.

¶214

5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶215

W.P.(C) No.26035/2014 & CON.CASES

¶216

¶217

6 DEPUTY COMMISSIONER OF CENTRAL EXCISE SERVICE TAX DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI - 682 017.

¶218

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶219

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:

¶220

W.P.(C) No.26035/2014 & CON.CASES

¶221

¶222

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶223

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶224

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶225

WP(C).No.15451 OF 2016

¶226

PETITIONER/S:

¶227

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.

¶228

BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI

¶229

RESPONDENT/S:

¶230

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110 001.

¶231

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001.

¶232

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018.

¶233

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANASAD MARG, NEW DELHI - 110 001.

¶234

5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY

¶235

W.P.(C) No.26035/2014 & CON.CASES

¶236

¶237

ITS MANAGING DIRECTOR.

¶238

6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018

¶239

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶240

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:

¶241

W.P.(C) No.26035/2014 & CON.CASES

¶242

¶243

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶244

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶245

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶246

WP(C).No.15458 OF 2016

¶247

PETITIONER/S:

¶248

JIJO JACOB AGED 39 YEARS

¶249

S/O.JACOB K.K., RESIDING AT KANNAMPUZHA ARIKKADEN HOUSE, V/967, PUTHENCHIRA EAST, THRISSUR 680 682.

¶250

BY ADVS.

¶251

SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI

¶252

RESPONDENT/S:

¶253

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110 001.

¶254

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001.

¶255

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018.

¶256

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANASAD MARG, NEW DELHI - 110 001.

¶257

5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY

¶258

W.P.(C) No.26035/2014 & CON.CASES

¶259

¶260

ITS MANAGING DIRECTOR.

¶261

6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018

¶262

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶263

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:

¶264

W.P.(C) No.26035/2014 & CON.CASES

¶265

¶266

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶267

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶268

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶269

WP(C).No.15459 OF 2016

¶270

PETITIONER/S:

¶271

M.N.AYYAPPAN AGED 52 YEARS S/O.M.A.NARAYANAN, RESIDING AT MOTHIRIPILLY HOUSE, NETTOOR P.O., ERNAKULAM - 682 040.

¶272

BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI

¶273

RESPONDENT/S:

¶274

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶275

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001.

¶276

3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN 682 018.

¶277

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶278

5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN 682 015, REPRESENTED BY ITS MANAGIG DIRECTOR

¶279

W.P.(C) No.26035/2014 & CON.CASES

¶280

¶281

6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI 682 018.

¶282

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2,R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶283

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:

¶284

W.P.(C) No.26035/2014 & CON.CASES

¶285

¶286

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶287

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶288

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶289

WP(C).No.22146 OF 2016

¶290

PETITIONER/S:

¶291

MARINE COATINGS

¶292

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.

¶293

BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI

¶294

RESPONDENT/S:

¶295

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, SECRETARIAT, NEW DELHI-110 001.

¶296

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI110 001.

¶297

3 THE COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, I.S.PRESS ROAD, KOCHI-682 018.

¶298

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001.

¶299

5 COCHIN SHIPYARD LIMITED

¶300

W.P.(C) No.26035/2014 & CON.CASES

¶301

¶302

PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶303

6 ADDITIONAL COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, IS PRESS ROAD, KOCHI-682 018.

¶304

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶305

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:

¶306

¶307

W.P.(C) No.26035/2014 & CON.CASES

¶308

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶309

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶310

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶311

WP(C).No.23845 OF 2016

¶312

PETITIONER/S:

¶313

V.J.JACOB AGED 53 S/O. V.O. JOHN, RESIDING AT VALITHUMPOTTAYIL,MULANTHURUTHY, THRIPOONITHURA,KOCHI-682314

¶314

BY ADV. SRI.P.G.JAYASHANKAR

¶315

RESPONDENT/S:

¶316

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT,NEW DELHI-110110

¶317

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRALREVENUE BUIDINGS, IP. ESTATE, NEW DELHI110001

¶318

3 THE COMMISSIONER OF CENTRAL EXCISE C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN 682018

¶319

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG,NEW DELHI-110001

¶320

5 COCHIN SHIPYARD LTD PERUMANOOR PO., COCHIN682015 REPRESENTED BY ITS MANAGING DIRECTOR

¶321

6 ASSISTANT COMMISSIONER OF CENTRAL EXCISE SERVICE TAX DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017

¶322

W.P.(C) No.26035/2014 & CON.CASES

¶323

¶324

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶325

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:

¶326

W.P.(C) No.26035/2014 & CON.CASES

¶327

¶328

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶329

PRESENT

¶330

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶331

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶332

WP(C).No.28668 OF 2016

¶333

PETITIONER/S:

¶334

M.BALACHANDRAN PILLAI

¶335

AGED 62, S/O.MADHAVAN PILLAI, RESIDING AT PANCHAVATI HOUSE, KADAMANCODU P.O., KADAMANCODU, KOLLAM - 691 312.

¶336

BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI

¶337

RESPONDENT/S:

¶338

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶339

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001.

¶340

3 THE COMMISSIONER OF CENTRAL EXCISE ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001.

¶341

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶342

5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶343

W.P.(C) No.26035/2014 & CON.CASES

¶344

¶345

6 JOINT COMMISSIONER OF CENTRAL EXCISE TRIVANDRUM COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001.

¶346

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶347

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:

¶348

W.P.(C) No.26035/2014 & CON.CASES

¶349

¶350

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶351

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶352

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶353

WP(C).No.28683 OF 2016

¶354

PETITIONER/S:

¶355

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.

¶356

BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI

¶357

RESPONDENT/S:

¶358

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶359

2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001.

¶360

3 THE COMMISSIONER OF CENTRAL EXCISE CR BUILDINGS, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018.

¶361

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, I SANSAD MARG, NEW DELHI - 110 001.

¶362

W.P.(C) No.26035/2014 & CON.CASES

¶363

¶364

5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶365

6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018.

¶366

7 ASSISTANT COMMISSIONER OF CENTRAL EXCISE MUVATTUPUZHA DIVISION, KPC TOWERS, TB JUNCTION, MUVATTUPUZHA - 686 661.

¶367

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6, R7 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶368

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:

¶369

W.P.(C) No.26035/2014 & CON.CASES

¶370

¶371

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶372

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶373

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶374

WP(C).No.1381 OF 2019(W)

¶375

PETITIONER/S:

¶376

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.

¶377

BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA

¶378

RESPONDENT/S:

¶379

1 UNION OF INDIA, REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001.

¶380

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI110001.

¶381

3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018.

¶382

4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001.

¶383

5 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682015, REPRESENTED BY ITS

¶384

W.P.(C) No.26035/2014 & CON.CASES

¶385

¶386

MANAGING DIRECTOR.

¶387

6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017.

¶388

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶389

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:

¶390

W.P.(C) No.26035/2014 & CON.CASES

¶391

¶392

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶393

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶394

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶395

WP(C).No.1397 OF 2019(Y)

¶396

PETITIONER/S:

¶397

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.

¶398

BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA

¶399

RESPONDENT/S:

¶400

1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001.

¶401

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI110 001.

¶402

3 THE COMMISSIONER OF CUSTOMS CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018.

¶403

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001.

¶404

W.P.(C) No.26035/2014 & CON.CASES

¶405

¶406

5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶407

6 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE

¶408

C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018.

¶409

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG

¶410

R2, R3,R6 BY SRI.SREELAL WARRIER, SC

¶411

R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶412

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:

¶413

W.P.(C) No.26035/2014 & CON.CASES

¶414

¶415

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶416

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶417

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶418

WP(C).No.1404 OF 2019(A)

¶419

PETITIONER/S:

¶420

V.A. PERCY AGED 65 YEARS S/O V.C.ABRAHAM, VALLANAT HOUSE, DOOR NO.9/252B,SCOCIETY ROAD, MARADU, COCHIN-682304.

¶421

BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA

¶422

RESPONDENT/S:

¶423

1 UNION OF INDIA, REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001.

¶424

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI110001.

¶425

3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682018.

¶426

4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001.

¶427

W.P.(C) No.26035/2014 & CON.CASES

¶428

¶429

5 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶430

6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CNETRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017.

¶431

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶432

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:

¶433

W.P.(C) No.26035/2014 & CON.CASES

¶434

¶435

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶436

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶437

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶438

WP(C).No.16978 OF 2019(V)

¶439

PETITIONER/S:

¶440

RAMACHANDRAN.C.P

¶441

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.

¶442

BY ADVS.

¶443

SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL) STEFIN THOMAS

¶444

RESPONDENT/S:

¶445

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001.

¶446

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI110001.

¶447

3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S.PRESS ROAD, COCHIN-682018.

¶448

4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001.

¶449

W.P.(C) No.26035/2014 & CON.CASES

¶450

¶451

5 COCHIN SHIPYARD LTD, PERUMANOOR P.O, COCHIN-682015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶452

6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682017.

¶453

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶454

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:

¶455

W.P.(C) No.26035/2014 & CON.CASES

¶456

¶457

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶458

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶459

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶460

WP(C).No.19832 OF 2019(D)

¶461

PETITIONER/S:

¶462

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.

¶463

BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) REVATHY P. MANOHARAN SRI.S.DRISHNU STEFIN THOMAS

¶464

RESPONDENT/S:

¶465

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001.

¶466

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI110 001.

¶467

3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R.BUILDINGS, IS PRESS ROAD, COCHIN-682 018.

¶468

4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1

¶469

W.P.(C) No.26035/2014 & CON.CASES

¶470

¶471

SANSAD MARG, NEW DELHI-110 001.

¶472

5 COCHIN SHIPYAR LTD., PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶473

6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANADU DIVISION, GST BHAVAN, KATHRIKADAVU, KOCHI-682 017.

¶474

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶475

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:

¶476

W.P.(C) No.26035/2014 & CON.CASES

¶477

¶478

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶479

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶480

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶481

WP(C).No.19836 OF 2019(D)

¶482

PETITIONER/S:

¶483

V.A.PERCY AGED 67 YEARS S/O. V. C. ABRAHAM VALLANAT HOUSE, DOOR NO.9/252B, SOCIETY ROAD, MARADU, COCHIN - 682304.

¶484

BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL)

¶485

RESPONDENT/S:

¶486

1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶487

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I. P. ESTATE, NEW DELHI - 110 001.

¶488

3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE

¶489

C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN - 682018.

¶490

4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶491

5 COCHIN SHIPYARD LTD. PERUMANOOR P. O., COCHIN - 682015, REPRESENTED BY

¶492

W.P.(C) No.26035/2014 & CON.CASES

¶493

¶494

ITS MANAGING DIRECTOR.

¶495

6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI - 682017.

¶496

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶497

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:

¶498

W.P.(C) No.26035/2014 & CON.CASES

¶499

¶500

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶501

THE HONOURABLE MR.JUSTICE V.G.ARUN

¶502

TUESDAY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942

¶503

WP(C).No.20050 OF 2019(E)

¶504

PETITIONER/S:

¶505

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.

¶506

BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) SMT.REVATHY P. MANOHARAN SRI.S.DRISHNU STEFIN THOMAS

¶507

RESPONDENT/S:

¶508

1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001.

¶509

2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001.

¶510

3 THE COMMISSIONER OF CUSTOMS, CENTRALGST AND CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018.

¶511

4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001.

¶512

W.P.(C) No.26035/2014 & CON.CASES

¶513

¶514

5 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶515

6 ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, GST BHAVAN, KATHRIKADAVU, KOCHI - 682 017.

¶516

R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC

¶517

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:

¶518

W.P.(C) No.26035/2014 & CON.CASES

¶519

¶520

JUDGMENT

¶521

[ 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]

¶522

Dated this the 7^th day of July 2020

¶523

Petitioners are Sub Contractors at the Cochin

¶524

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.

¶525

W.P.(C) No.26035/2014 & CON.CASES

¶526

¶527

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.

¶528

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.

¶529

4. The learned Standing Counsel for the

¶530

Cochin Shipyard Limited submits that tax

¶531

W.P.(C) No.26035/2014 & CON.CASES

¶532

¶533

remittance was made under circumstances narrated

¶534

in the affidavit dated 16.12.2019. Relevant

¶535

portion of the affidavit is extracted hereunder:-

¶536

“..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.”

¶537

5. In any event, there being no dispute

¶538

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

¶539

W.P.(C) No.26035/2014 & CON.CASES

¶540

¶541

petitions. Accordingly, the writ petitions are

¶542

closed.

¶543

Sd/V.G.ARUN JUDGE

¶544

Scl/07.07

M/S. P M Industries v. Union of India

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M/S. P M Industries v. Union of India

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