Facts of the Case

The petitioner, M/s Seasonal Trip, a Kochi-based partnership, filed this writ petition apprehending initiation of recovery proceedings after its office received a telephonic intimation regarding recovery, despite the petitioner claiming to have had no awareness of any order-in-original or the show-cause notice preceding it. The Standing Counsel for the Central Tax and Central Excise respondents clarified that all due procedure had been followed, and that an order determining tax and penalty had in fact been passed against the petitioner on 16.12.2020.

Issues Involved

  1. Whether the petitioner was entitled to a direction for supply of an authenticated copy of the order-in-original dated 16.12.2020, so as to enable it to pursue any available statutory remedy.

Petitioner's Arguments

  • He was unaware of the order-in-original allegedly passed against him and had already applied for an authenticated copy of the assessment order, so that he could pursue any remedy available to him.

Respondent's Arguments

  • The Standing Counsel confirmed that due procedure had been followed and that the order determining tax and penalty was passed on 16.12.2020 by the Assistant Commissioner, Central Tax and Central Excise, Ernakulam Division.

Court Order / Findings

  • The Court directed the first respondent to issue an authenticated copy of the order-in-original dated 16.12.2020 to the petitioner within five days.
  • The petitioner was left free to pursue any statutory remedy available to him against that order once the certified copy was received.
  • No findings were made on the correctness of the underlying tax and penalty determination.

Important Clarification

This is a narrow procedural order ensuring a taxpayer's access to the certified copy of an assessment order — a prerequisite for filing any appeal — rather than a ruling on the tax and penalty demand itself. Taxpayers who learn of recovery action without having received the underlying order should likewise seek an authenticated copy promptly to preserve their appellate remedy.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Central Excise Act, 1944 — assessment and recovery provisions (the underlying 2020 order predates the petitioner's present dispute and may relate to either regime)
  • Article 226, Constitution of India, 1950

Decision – In Favour of

Disposed of without a decision on merits; the department was directed to furnish a certified copy of the order within five days, with liberty to the petitioner to pursue his statutory remedy thereafter.

Case Details

  • Court: High Court of Kerala at Ernakulam
  • Case No.: WP(C) No. 28341 of 2023
  • Coram: Hon'ble Mr Justice Dinesh Kumar Singh
  • Date of Judgment: 18 September 2023

Link to Download the Order

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