Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 35089 OF 2022 PETITIONER:
1 M/S. STEELMAX ALLOYS LTD., AGED 51 YEARS THILANGAD, MANJALUR P O, PALAKKAD, PIN - 678502 REPRESENTED BY K SHABIR, DIRECTOR BY ADVS.
P.S.SOMAN T.RADHAMONY RESPONDENTS:
1 STATE TAX OFFICER, SQUAD NO. VII, STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001 2 JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PIN - 678001 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 4. THE BRANCH MANAGER, STATE BANK OF INDIA, PALAKKAD BRANCH,PALAKKAD, PIN - 678014 ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.35089 of 2022 2 JUDGMENT Dated this the 03rd day of November, 2022 The petitioner suffered an order under Section 129 of CGST/SGST Act. The goods and conveyance were released pending the proceedings, on the petitioner producing a bank guarantee and executing a bond. The first appeal filed by the petitioner has also been rejected. The remedy of the petitioner lies in approaching the Tribunal under Section 112 of the CGST/SGST Act. Since the Tribunal has not been constituted, the petitioner apprehends that the bank guarantee may be invoked. It is prayed that the invocation of the bank guarantee may be kept in abeyance till the petitioner is given an opportunity to approach the Tribunal with the second appeal, as and when the Tribunal is constituted.
2.
Heard the learned Senior Government Pleader also.
WPC No.35089 of 2022 3 Having regard to the facts and circumstances of the case and taking into consideration the fact that the Goods and Services Tax Appellate Tribunal has not been constituted so far, this writ petition will stand disposed of directing the respondents to ensure that the bank guarantee provided by the petitioner as a condition for interim release of goods and conveyance pending adjudication shall not be invoked, provided the petitioner keeps the bank guarantee alive. This order shall remain in force for a period of two months from the date on which the Tribunal is constituted.
Thereafter, the petitioner shall be governed by any order, interim or final to be issued by the Tribunal.
Sd/- GOPINATH P.
JUDGE SKP/3-11
WPC No.35089 of 2022 4 APPENDIX OF WP(C) 35089/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE COMMERCIAL INVOICE NO. ASB- 0087-2020-21 DATED 04-07-2020 ACCOMPANIED WITH THE GOODS EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO. 571187308475 DATED 04-07-2020 ACCOMPANIED WITH THE GOODS EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-06 NO.
VC/VII/45/2020-21 DATED 04-07-2020 ISSUED BY THE ASTO EXHIBIT P4 TRUE COPY OF THE FORM GST MOV-02 DATED 04-07- 2020 ISSUED BY THE ASTO EXHIBIT P5 TRUE COPY OF THE BANK GUARANTEE DATED 04-07- 2020 FURNISHED BEFORE THE ASTO AGAINST THE DEMAND IN EXHIBIT-P3 & P4 EXHIBIT P6 TRUE COPY OF THE SECURITY BOND DATED 04-07-2020 FURNISHED BEFORE THE ASTO EXHIBIT P7 TRUE COPY OF THE ADJUDICATION ORDER NO.
VC/VII/45/2020-21 DATED 29-01-2021 PASSED BY THE 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF THE 1ST APPELLATE ORDER NO. GSTA 13/2021 DATED 14-07-2022 PASSED BY THE 2ND RESPONDENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE