Aydin Design Studio PVT. LTD; vs. Assistant State Tax Officer
Held
The Court directed the 1st respondent to consider the petitioner's rectification application (Ext.P4) within six weeks. It was further ordered that the realization of the amount covered by the bank guarantee (Ext.P1) would be subject to the decision on the rectification application.
Facts
The petitioner challenged orders passed under Section 129 of the GST Act and a subsequent demand order, having furnished a bank guarantee. They also filed an application for rectification of mistakes in the demand order and sought its consideration.
Key Issues
The key issue was whether the authorities should be directed to consider a rectification application against an order passed under Section 129 of the GST Act, and the interim protection regarding the encashment of a bank guarantee pending such consideration.
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 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 Thi
The judgment continues below.
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