Ama Private LTD vs. State Of Kerala
Held
The Court noted that the DRC-07 order was uploaded after the writ petition was filed, enabling the petitioner to appeal. The Court directed that if the petitioner files an appeal under Section 107 with a stay petition within one month, the bank guarantee (Ext.P5) shall not be invoked until the stay petition is decided after a hearing.
Facts
The petitioner approached the High Court because the summary of the order in DRC-07, following proceedings under Section 129 of the CGST/SGST Acts, had not been uploaded. This prevented the petitioner from filing an appeal under Section 107 of the Act.
Key Issues
Whether the non-uploading of the DRC-07 order prevented the petitioner from filing an appeal, and whether a bank guarantee should be protected pending the appeal process.
Sections Cited
Section 129, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 17TH DAY OF AUGUST 2022 / 26TH SRAVANA, 1944 WP(C) NO. 25924 OF 2022 PETITIONER: AMA PRIVATE LTD, GIDC INDUSTRIAL ESTATE, NARODA, AHAMMEDABAD;GUJRAT – 382330. REPRESENTED THROUGH ITS ASSISTANT GENERAL MANAGER(PROJECT) MR. ELDHO JAMES BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA,695 001. 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM, KERALA – 695 002. 3 ASSISTANT COMMISSIONER, SQUAD - VIII KERALA SGST DEPARTMENT, GST COMPLEX, THEVARA, ERNAKULAM – 682 015. 4 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW DELHI – 110 037, REPRESENTED BY ITS CHIEF EXECUTIVE
WP(C) NO. 25924 OF 2022 2 5 BRANCH MANAGER, HDFC BANK LTD, 1ST FLOOR, SL PLAZA, PALARIVATTOM, COCHIN - 682 025. SMT.JASMIN M M (GP) THIS WRI
The judgment continues below.
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