Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 14TH DAY OF JUNE 2023 / 24TH JYAISHTA, 1945 WP(C) NO. 8908 OF 2023 PETITIONER:
M/S. MATHA WOOD INDUSTRIES, AGED 52 YEARS MULLASSERY P.O, THRISSUR 680509, REPRESENTED BY ITS PARTNER BENNY THOMSON.
BY ADVS.P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS:
1 THE ASSISTANT STATE TAX OFFICER (INT.), O/O THE ASSISTANT STATE TAX OFFICER (INT.), SQUAD -V, SGST DEPARTMENT, THRISSUR-680004 2 THE ASSISTANT COMMISSIONER ( INT.), O/O THE ASSISTANT COMMISSIONER (INT.), SQUAD-V, SGST DEPARTMENT,THRISSUR -680004 3 THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, POOTHOLE, THRISSUR -680004 4 THE BRANCH MANAGER, THE SOUTH INDIAN BANK, MAIN ROAD, MULLASSERY, THRISSUR.- 680509, PIN - 680509 SMT.THUSHARA JAMES, G.P.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT Dated this the 14th day of June 2023 The writ petition is filed to direct the first respondent to forthwith return Ext.P3 bank guarantee to the petitioner.
2. The petitioner’s case is that, while their goods were in transit, the same were intercepted by the first respondents under Section 129(3) of the Goods and Service Tax Act, 2017. To get the goods released, the petitioner furnished a bank guarantee before the first respondent. The adjudicatory authority decided against the petitioner. The petitioner challenged the order by preferring a statutory appeal before the third respondent. By Ext.P6 order, the third respondent set aside the order of the first respondent.
Even after the lapse of two months, the respondents have not returned the bank guarantee to the petitioner. Hence, the writ petition.
3. When the writ petition came up for consideration on 12.4.2023, the learned Government Pleader, on
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instructions, submitted that the respondents were proposing to challenge the order of the third respondent in second appeal. Although this Court observed that the intention to file an appeal can never be a ground not to release the bank guarantee, yet, this Court adjourned the writ petition after a week, to enable the respondents to file an appeal. It is apparent that respondents have not filed any appeal till date.
4. Heard; Sri.P.N.Damodaran Namboodiri, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents 1 to 3.
5. Having considered the pleadings and materials on record and taking note of the fact that the third respondent has already allowed the appeal in favour of the petitioner, which has attained finality, I do not find any valid reason to permit the respondents to retain the bank guarantee furnished by the petitioner.
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6. Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I allow the writ petition as follows:
(i) The first respondent is directed to return Ext.P3 bank guarantee to the petitioner, in accordance with law and as expeditiously as possible, at any rate, within a period of two weeks from the date of receipt of a certified copy of this judgment.
The writ petition is ordered accordingly.
sd/- C.S.DIAS JUDGE jes
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APPENDIX OF WP(C) 8908/2023 PETITIONER’S EXHIBITS:
Exhibit- P1 TRUE COPY OF THE NOTICE NO.VC/V/GST/ 87/2019-20 DATED 24.02.2020 IN FORM GST MOV-07 U/S.129(3) OF THE ACT 2017 ISSUED BY THE 1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE JUDGMENT DATED 02.03.2020 IN W.P(C).5783/2020 BEFORE THIS HONBLE COURT.
Exhibit -P3 TRUE COPY OF THE BANK GUARANTEE IN FORM GST MOV- 08
DATED
04.03.2020
BG
NO.
0051 BG0000120200051BGO00012020 ISSUED BY THE 4TH RESPONDENT (SIB MULLASSERY, THRISSUR).
Exhibit -P4 TRUE COPY OF THE RELEASE ORDER IN FORM GST MOV-05 ISSUED BY THE 1ST RESPONDENT.
Exhibit -P5 TRUE COPY OF THE ORDER OF DEMAND AND PENALTY IN FORM GST MOV-09 DATED 28.11.2022 ISSUED BY THE 2ND RESPONDENT.
Exhibit- P6 TRUE COPY OF THE APPELLATE ORDER GSTA 508/22 DATED 28.12.2022 PASSED BY THE 3RD RESPONDENT.
Exhibit-P7 TRUE COPY OF THE LETTER DATED 12.01.2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.