M/S. K.L Johar And Co. vs. Asst. State Tax Officer
Held
The Court held that since the petitioner had deposited the maximum permissible pre-condition of 10% for the statutory appeal, the bank guarantee should be returned expeditiously.
Facts
The petitioner provided a bank guarantee to release goods and later filed a statutory appeal, depositing 10% of the disputed tax. The petitioner sought the return of the bank guarantee after fulfilling the pre-condition for the appeal.
Key Issues
Whether the bank guarantee should be returned once the statutory pre-condition for appeal is met.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 PETITIONER: M/S. K.L JOHAR AND CO.,MARKET ROAD,ERNAKULAM KOCHI 11,REPRESENTED BY ITS MANAGER,RAVIKUMAR .B. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 ASST. STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT SQAD NO.1,MATTANCHERRY AT MINI CIVIL STATION ALUVA-683101. 2 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.s1 MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 683 101. 3 THE SOUTH INDIAN BANK LTD. TOC H ROAD, VYTTILA, KOCHI - 19 REPRESENTED BY ITS ASST.MANAGER. 4 THE DY.COMMISSIONER (APPEALS) DEPARTMENT OF STATE GST., THEVARA, M.G.ROADs KOCHI - 682 015. s DR THUSHARA JAMES, GP. SRI GEORGE VARGHESE, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT To have the goods released, initially the petitioner, among other things, provided a bank guarantee. Later, faced with an adverse order, it has filed a statutory appeal. It has also depo
The judgment continues below.
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