IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 14TH NOVEMBER 2011 / 23RD KARTHIKA 1933 WP(C).No. 30248 of 2011(E) ------------------------------------ PETITIONER(S): ---------------------- M/S.BANERJI MEMORIAL CLUB, ROUND NORTH, THRISSUR-680 005, REPRESENTED BY ITS HONORARY SECRETARY. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN HARIHARAN. RESPONDENT(S): ------------------------ 1. THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CENTRAL REVENUE BUILDINGS, MANAMCHIRA, KOZHIKODE-673 001. 2. SUPERINTENDENT OF CENTRAL EXCISE & SERVICE TAX, SERVICE TAX RANGE, CENTRAL EXCISE BUILDINGS,ST NAGAR, TRICHU-680 001. R1 & R2 BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: STU WP(C).No. 30248 of 2011(E) APPENDIX PETITIONER(S) EXHIBITS : EXHIBIT P1. TRUE COPY OF THE NOTICE NO.V/ST/15/176/2010 MAC.ADJ/3491 DATED 18/10/2010 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER. EXHIBIT P2. TRUE COPY OF THE REPLY DATED 15/11/2010 ADDRESSED TO THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P3. TRUE COPY OF THE SHOW CAUSE NOTICE NO.V/ST/15/176/2010 MAC ADJ./1129 DATED 7/4/2011 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4. TRUE COPY OF THE REPLY NOTICE DATED 9///5/2011 SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT IN RESPECT OF EXHIBIT P3 NOTICE. EXHIBIT P5. TRUE COPY OF THE NOTICE DATED 25/8/2011 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER. EXHIBIT P6. TRUE COPY OF THE ADDITIONAL REPLY DATED 13/10/2011 SENT BY THE PETITIONER TO EXHIBIT P1. AND P3 SHOW CAUSE NOTICES. EXHIBIT P7. TRUE COPY OF THE APPLICATION FILED BY SRI.T.A.SUKUMARAN OF THIRUVAMPADY, THRISSUR A MEMBER OF M/S.BANERJI MEMORIAL CLUB,THRISSUR MADE ON 22/9/2011. EXHIBIT P8. TRUE COPY OF THE DETAILS FURNISHED BY THE 2ND RESPONDENT IN RESPONSE OF EXHIBIT.P7 APPLICATION VIDE INTIMATION DATED 5/10/2011. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.A TO JUDGE. STU S.SIRI JAGAN, J. ================== W.P.(C).No. 30248 of 2011 ================== Dated this the 14th day of November, 2011 J U D G M E N T The petitioner has been served a notice demanding service tax. On receipt of the notice, the petitioner filed objections and an additional reply also. The petitioner also paid service tax disputed. The petitioner's grievance now is that the 2nd respondent is not completing proceedings pursuant to the show cause notice. 2. Notice on the writ petition has been served on the learned Standing Counsel for the Board of Excise and Customs. He is not present today. 3. Having heard the learned counsel for the petitioner, I dispose of this writ petition with a direction to the 2nd respondent to complete proceedings pursuant to Ext.P3 show cause notice after considering the reply and additional reply filed by the petitioner and affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a certified copy of this judgment. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-