Disposed

Careon Healthcare Solutions Private Limited, v. Union of India

Kerala HC1 Aug 2023WP(C)/5432/2019

Case brief

AI extract

What is this about?

Writ petition filed to cancel GST registration after merger. Court notes certificate was already cancelled and show cause notice was replied. Disposes petition ordering respondents to consider the reply and pass orders after hearing the petitioner.

What did the court decide?

Direction to respondents to consider the reply to the show cause notice and pass orders after giving an opportunity of hearing to the petitioner.

Careon Healthcare Solutions Private Limited, Vs Union of… — GST and Indirect Tax | 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 DINESH KUMAR SINGH

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TUESDAY, THE 1^ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WP(C) NO. 5432 OF 2019

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PETITIONER/S:

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CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED, KINFRA HITECH BIOTECHNOLOGY PARK KALAMASSERY COCHIN, REP BY ITS ACCOUNTS MANAGER, SRI.JOHN M.M.

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BY ADVS. SANDEEP GOPALAKRISHNAN SMT.JINNU SARA GEORGE SMT.MITHA SUDHINDRAN SRI.ANAND VIMAL Shri. ZAFAR ANTONIO

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RESPONDENT/S:

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1 UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NEW DELHI-110115.

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2 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, COCHIN COMMISSIONERATE C.R.BUILDING, KOCHI-682018.

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3 THE ASST.COMMISSIONER OF CENTRAL, TAX AND CENTRAL EXCISE, KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR-682017.

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4 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD-I, RANGE CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR-682017.

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BY ADVS.

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SRI.K.SUDHINKUMAR

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W.P.(C) No.5432/2019

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SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS

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OTHER PRESENT:

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P.R.SREEJITH

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C) No.5432/2019

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J U D G M E N T

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The present writ petition under Article 226 of the Constitution of India has been filed for cancellation of the GST registration of M/s.Careon Healthcare Solutions Private Limited which has got merged with M/s.Careon Medical Disposables Private Limited with effect from December 2016.

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The input credits available to M/s.Careon Healthcare Solutions Private Limited are not said to have been transferred in favour of M/s.Careon Medical Disposables Private Limited. The Excise Department had issued a notice (Ext.P6) to the petitioner on 13.09.2018, to which they had filed a reply (Ext.P7). Later on, another notice (Ext.P8) has been issued on 09.10.2018 , to which also a reply (Ext.P9) has been filed by the petitioner.

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W.P.(C) No.5432/2019

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Learned Counsel for the petitioner submits that

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now the GST certificate of the petitioner has been cancelled, and, therefore, the 1^st prayer has been rendered infructuous. In respect of input credit, the petitioner has already filed a reply to the show cause notice issued by the Excise Department.

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Therefore, this writ petition is disposed of with a

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direction to the respondents to consider the reply to the show cause notice and pass orders in accordance with law after

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giving an opportunity of hearing to the petitioner.

Sd/-

DINESH KUMAR SINGH

JUDGE

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W.P.(C) No.5432/2019

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APPENDIX OF WP(C) 5432/2019

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PETITIONER EXHIBITS

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EXHIBIT P1 TRUE COPY OF THE ORDER OF MERGER OF THE HON'BLE HIGH COURT OF KERALA DATED 16/12/2016.

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EXHIBIT P2 TRUE COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION ISSUED TO M/S CAREON MEDICAL DISPOSABLES PRIVATE LIMITED (CMDPL)

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EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED TO CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED (CHSPL)

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EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR CANCELLATION OF GST REGISTRATION OF CAREON HEALTHCARE SOLUTIONS PRIVATE LIMITED.

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EXHIBIT P5 TRUE COPY OF THE CERTIFICATE OF REGISTRATION INDICATING CHANG OF NAME

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EXHIBIT P6 TRUE COPY OF THE E-MAIL RECEIVED, DATED 13/09/2018.

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EXHIBIT P7 TRUE COPY OF THE RELEVANT PORTIONS OF THE REPLY BEFORE THE 3RD RESPONDENT, ACKNOWLEDGED AS ON 01/10/2018.

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EXHIBIT P8 TRUE COPY OF THE QUERY DATED 09/10/2018. EXHIBIT P9 TRUE COPY OF THE COVERING LETTER DATED 01/11/2018.

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EXHIBIT P10 TRUE COPY OF THE AUDITORS NOTE

Careon Healthcare Solutions Private Limited, v. Union of India

Case brief

What is this about?

What did the court decide?

Careon Healthcare Solutions Private Limited, v. Union of India

Case brief

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