Disposed

Semmalar Associates, v. The Assistant Commissioner

Madras HC4 Jun 2019WP/19058/2017

Case brief

AI extract

What is this about?

In a writ petition challenging a Central Excise order, the Court held that Article 226 is not the appropriate remedy when Section 85 appeal is available. The petitioner was granted liberty to file an appeal within 30 days, and the writ petition was disposed of without delving into merits regarding notice requirements.

What did the court decide?

Petitioner granted liberty to file an appeal against the impugned order within 30 days from today.

Semmalar Associates, Vs The Assistant Commissioner — Company and Corporate | Madras HC (2019)

¶1

IN THE HIGH COURT OF JUDICATURE OF MADRAS

¶2

DATED: 04.06.2019

¶3

CORAM:

¶4

THE HONOURABLE MR. JUSTICE M.S. RAMESH

¶5

W.P.No.19058 of 2017 and W.M.P.Nos.20576 & 20577 of 2017

¶6

Semmalar Associates, Rep. by its Proprietrix, 3/627 G1, Vivekananda Nagar, Somayampalayam, Coimbatore - 641108. ...Petitioner Vs 1. The Assistant Commissioner of Central Excise, Coimbatore I Division, 1441, ELGI Building, Trichy Road, Coimbatore - 641018.

¶7

The Additional Commissioner of
Central Excise,
6/7, A.T.D. Street,
Race Course Road,
Coimbatore - 641018. ...Respondents

¶8

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, calling for the records relating to the order passed by the first respondent in Order-in-Original SI.No.04/2017-ST(AC) dated 27.03.2017 and quash the same.

¶9

For Petitioner : Mr.J.Shankarraman For Respondents: Mr.A.P.Srinivas, SPC

¶10

ORDER

¶11

The short point involved in the present writ petition is as to whether the respondents are justified in passing the impugned order without issuance of a notice under Section 73(1) of the Finance Act, 1994. This proposition is opposed by the Department stating that a notice is not required when the petitioner had voluntarily declared the tax dues and the penalty is also based on the same declaration made.

¶12

https://hcservices.ecourts.gov.in/hcservices/

¶13

In my view, such a ground cannot be directly taken by invoking Article 226 of the Constitution of India when an appeal remedy is available under Section 85 of the Finance Act, 1994. As such, if the petitioner is granted liberty to file an appeal at this stage by extending the limitation prescribed therein, the ends of justice would be secured.

¶14

In the light of the foregoing observations and without going into the merits of the grounds raised by the petitioner in the present writ petition, the petitioner is granted liberty to file an appeal against the impugned order dated 27.03.2017 before the concerned authority, within a period of 30 days from today. The appellate authority shall dispose of such an appeal on its own merits as expeditiously as possible.

¶15

With the above observations, the writ petition
stands disposed of. No costs. Consequently, connected
miscellaneous petitions are closed.
Sd/-
Assistant Registrar(CS)
//True Copy//
Sub Assistant Registrar
hvk
To
1. The Assistant Commissioner of
Central Excise,
Coimbatore I Division,
1441, ELGI Building,
Trichy Road, Coimbatore - 641018.

¶16

The Additional Commissioner of Central Excise, 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641018. +1cc to Mr. A.P.Srinivas, Advocate SR.No. 45435 +1cc to Mr.J.Shankarraman , Advocate SR.No. 44921 W.P.No.19058 of 2017 and W.M.P.Nos.20576 & 20577 of 2017

¶17

A.SK(07/06/2019)

¶18

https://hcservices.ecourts.gov.in/hcservices/

Semmalar Associates, v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Semmalar Associates, v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

S.v.Chandrapandian Vs The Inspector of Panchayats

M/s. Indure Pvt. Ltd, Rep its Vs The Commercial Tax Officer

S.Selvamani Vs The Additional Chief Secretary to Government

Commissioner of Central Vs the Chairman

C.David Climant Vs Magnum Foundation(P) Ltd.

M/s. Radiance Media Pvt. Ltd., Vs The State of Tamilnadu