Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A. BADHARUDEEN TUESDAY, THE 9TH DAY OF MAY 2023 / 19TH VAISAKHA, 1945 WP(C) NO. 15451 OF 2023 PETITIONER:
AYDIN DESIGN STUDIO PVT. LTD;
46/2206A, N H BYPASS ROAD, CHAKKARAPARAMBU, NEAR MC DONALD'S ERNAKULAM, VYTTILA P.O, KOCHI-682023, REPRESENTED BY ITS ASSISTANT MANAGER, SRI. MUHAMMED SHAHIN V S BY ADV TOMSON T.EMMANUEL RESPONDENTS:
1 ASSISTANT STATE TAX OFFICER, SQUAD NO.4, SGST DEPARTMENT, EDAPPALLY, COCHIN, PIN –682 024,NOW RE-DESIGNATED AS DEPUTY ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.2, THEVARA, COCHIN- 682015 2 STATE TAX OFFICER SQUAD NO.4, SGST DEPARTMENT, EDAPPALLY, COCHIN, NOW RE- DESIGNATED AS ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.2, THEVARA, COCHIN, PIN - 682015 3 HDFC BANK LTD., TRADE FINANCE DEPARTMENT, 1ST FLOOR, S L PLAZA, PALARIVATTOM, COCHIN-682025, REPRESENTED BY ITS RELATIONSHIP MANAGER.
R1 & R2 BY SRI P S APPU, GOVERNMENT PLEADER R3 BY SMT.S.AMBILY, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15451 OF 2023 2 JUDGMENT Dated this the 9th day of May, 2023 This Writ Petition (Civil) has been filed under Article 226 of the Constitution of India. The prayers are hereunder:
“i) to call the records from 2nd respondent leading to collection of Ext P1 bank Guarantee and completion of Ext P2 order passed U/s. 129 of the GST Act and to issue a writ of certiorari or any other appropriate writ or direction quashing Ext P2 order passed in a mechanical fashion;
ii) to call the records from 1st respondent leading to uploading of Ext P3 order, passed U/s.129 of the GST Act and to issue a writ of certiorari or any other appropriate writ or direction quashing Ext P3 order passed with a deferent demand in Ext.P2;
iii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the respondents 1 and 2 to consider Ext.P4 application for rectification of mistakes in Ext P3, within a time limit fixed by this Hon'ble Court and to stay further recovery proceedings, including encashment of Ext P1 Bank Guarantee, till then;
iv) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent bank not to permit encashment of Ext P1 Bank guarantee furnished as security before 1st respondent;
2.
Heard the learned counsel for the petitioner as well as the learned Government Pleader.
WP(C) NO. 15451 OF 2023 3 3.
The learned counsel for the petitioner would submit that the petitioner limits the prayer so as to direct the 1st respondent to consider Ext.P4 rectification application filed by the petitioner, within a time frame.
4.
The learned Government Pleader would submit that, as per Ext.P6 judgment of this Court, such a direction was issued and therefore, the said procedure can be adopted in the instant case also.
5.
Since the prayer is only to consider Ext.P4 within a time frame, I am inclined to allow this petition, with a direction to the 1st respondent to consider the same and pass order therein, within a period of six weeks from the date of receipt or production of a copy of this judgment. It is specifically ordered that, realisation of the amount covered by Ext.P1 shall be subject to the decision in Ext.P4.
The writ petition is disposed of as indicated above.
Sd/- A. BADHARUDEEN JUDGE Bb
WP(C) NO. 15451 OF 2023 4 APPENDIX OF WP(C) 15451/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF BANK GUARANTEE NO.020GT01210980001 DATE 08.04.2021 ISSUED BY 3RD RESPONDENT SUBMITTED BEFORE 1ST RESPONDENT TOWARDS SECURITY DEPOSIT.
Exhibit P2 TRUE COPY OF ORDER NO: SQD IV/GST/VC-112/20- 21 DATED 15.10.2022 ISSUED IN FORM GST MOV- 09 BY 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF ORDER NO.ZD321222004943X DATED 09.12.2022 UPLOADED IN THE GST PORTAL UNDER FORM GST DRC-01 BY 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF APPLICATION FOR RECTIFICATION OF ORDER HAVING REFERENCE NO.ZD320523002060E DATED 05.05.2023 SUBMITTED BY PETITIONER IN THE ONLINE PORTAL.
Exhibit P5 TRUE COPY OF LETTER DATED 03.05.2023 ISSUED BY 3RD RESPONDENT BANK, COMMUNICATED TO PETITIONER ON 05.05.2023.
Exhibit P6 TRUE COPY OF JUDGMENT DATED 31.01.2019 IN WP(C) NO.2972 OF 2019, PASSED BY THIS HON'BLE COURT, ON SIMILAR SET OF FACT.
RESPONDENT'S EXHIBITS NIL //TRUE COPY// PA TO JUDGE