Disposed

The Karappuzha Service Co-Operative Bank Ltd. v. the Superintendent of Central Tax and Central Excise

Kerala HC7 Feb 2023WP(C)/1348/2023

Case brief

AI extract

What is this about?

Single judge disposed of writ petition challenging recovery steps initiated while rectification applications were pending before the Commissioner of Central Tax, directing consideration of applications and staying recovery.

What did the court decide?

Direction to 4th respondent to consider and pass orders on rectification applications within two months; recovery steps kept in abeyance till disposal.

The Karappuzha Service Co-Operative… — Constitutional and Fundamental Rights | Kerala HC (2023)

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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 T.R.RAVI

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TUESDAY, THE 7TH DAY OF FEBRUARY 2023 / 18TH MAGHA, 1944

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WP(C) NO. 1348 OF 2023

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PETITIONER:

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1THE KARAPPUZHA SERVICE CO-OPERATIVE BANK LTD
NO. 74, KOTTAYAM WEST,
KARAPUZHA P.O, PIN-686003
REPRESENTED BY ITS SECRETARY
BY ADV C.A.JOJO

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RESPONDENTS:

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1 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KOTTAYAM DIVISION, V PUBLISHERS BUILDING, KOTTAYAM, PIN-686001, PIN - 686001

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2 THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE C.R BUILDING, I.S.PRESS ROAD, PRESS CLUB ROAD, COCHIN, PIN-682018, PIN - 682018

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3 THE ASST. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE KOTTAYAM DIVISION, V PUBLISHERS BUILDING, KOTTAYAM, PIN-686001, PIN - 686001

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*4 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE C.R. BULIDING, I.S PRESS ROAD, COCHIN-682018

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**4TH RESPONDENT IS REPLACED AS 'THE COMMISSIONER OF CENTRAL
TAX AND CENTRAL EXCISE (APPEAL), C.R. BULIDING, I.S PRESS
ROAD, COCHIN-682018 AS PER THE ORDER DATED 20.01.2023 IN
I.A. NO. 1/2023.
SRI. SREELAL N. WARRIER, STANDING COUNSEL

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WPC No.1348 of 2023

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T.R. RAVI, J.

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------------------------------------

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W.P.(C.) No.1348 of 2023

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------------------------------------

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Dated this the 07^th day of February, 2023

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JUDGMENT

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The writ petition has been filed being aggrieved by steps for recovery initiated when applications for rectification of mistakes are pending consideration before the 4^th respondent.

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The Standing Counsel on instruction submits that the applications are pending consideration and have been listed on 9^th of this month.

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In such circumstances, the writ petition is disposed of directing the 4^th respondent to consider and pass orders on Exts.P3 and P7 after hearing the petitioner at the earliest, at any rate, within a period of two months from the date of receipt of a copy of this judgment. The steps for recovery shall be kept in abeyance till disposal of Exts.P3 and P7.

Sd/-

T.R.RAVI

JUDGE

SKP/07-02

WPC No.1348 of 2023

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APPENDIX OF WP(C) 1348/2023

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`PETITIO`	`NER’S EXHI`	`BITS:`
`EXHIBIT`	`P1`	`A TRUE COPY OF THE` `NO.122/2016 ST DATE` `RESPONDENT`	`ORDER IN ORIGINAL` `D 22.04.2016 BY THE 2ND`
`EXHIBIT`	`P2`	`A TRUE COPY OF THE` `NO.COC-EXCUS-000-AP` `26.04.2018 ISSUED B`	`COMMON ORDER IN APPEAL` `P-333 TO 334-2018 DATED` `Y THE 4TH RESPONDENT`
`EXHIBIT`	`P3`	`A TRUE COPY OF THE` `RECTIFICATION OF MI` `SUBMITTED BEFORE TH`	`APPLICATION FOR` `STAKE (ROM) DATED 07.06.2018` `E 4TH RESPONDENT`
`EXHIBIT`	`P4`	`A TRUE COPY OF THE` `NO.65/2015 ST DATED` `3RD RESPONDENT`	`ORDER IN ORDER-IN ORIGINAL` `21.12.2015 ISSUED BY THE`
`EXHIBIT`	`P5`	`A TRUE COPY OF THE` `NO.96/2016 ST DATED` `3RD RESPONDENT`	`ORDER IN ORDER-IN ORIGINAL` `31.10.2016 ISSUED BY THE`
`EXHIBIT`	`P6`	`A TRUE COPY OF THE` `NO.COC-EXCUS-000-AP` `13.04.2018 ISSUED B`	`COMMON ORDER IN APPEAL` `P-256 TO 257-2018 DATED` `Y THE 4TH RESPONDENT`
`EXHIBIT`	`P7`	`A TRUE COPY OF THE` `RECTIFICATION OF MI` `SUBMITTED BEFORE TH`	`APPLICATION FOR` `STAKE (ROM) DATED 07.06.2018` `E 4TH RESPONDENT`
`EXHIBIT`	`P8`	`A TRUE COPY OF THE` `THE 1ST RESPONDENT`	`REPLY DATED 13.10.2021 TO`
`EXHIBIT`	`P9`	`A TRUE COPY OF THE` `ISSUED BY THE 1ST R`	`NOTICE DATED 12.12.2022` `ESPONDENT`
`EXHIBIT`	`P10`	`A TRUE COPY OF THE` `OF 2022 DATED 06.01`	`JUDGMENT IN WP (C) NO. 32242` `.2023`

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RESPONDENTS' EXHIBITS:NIL

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TRUE COPY

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P.A. TO JUDGE

The Karappuzha Service Co-Operative Bank Ltd. v. the Superintendent of Central Tax and Central Excise

Case brief

What is this about?

What did the court decide?

The Karappuzha Service Co-Operative Bank Ltd. v. the Superintendent of Central Tax and Central Excise

Case brief

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What did the court decide?

What the court decided

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