Judgment
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 WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25924 OF 2022 3 JUDGMENT The petitioner had approached this Court being aggrieved by the fact that the summary of the order in DRC-07 following the conclusion of proceedings under Section 129 of the CGST/SGST Acts has not been uploaded, as a result of which the petitioner is not in a position to file an appeal before the appellate authority under Section 107 of the Act.
2.
When the matter is taken up for consideration today, it is not disputed before me that the order has been uploaded in form DRC-07 after the filing of the writ petition. It is also not disputed that the petitioner has now in a position to file an appeal against that order under Section 107 of the Act.
3.
The learned counsel for the petitioner states that the petitioner has provided Ext.P5 bank guarantee and the same may not be invoked pending consideration of the appeal by the appellate authority.
4.
The learned Government Pleader states that the petitioner can upload a stay petition also along with the appeal to be filed and till consideration of the stay petition, the bank
WP(C) NO. 25924 OF 2022 4 guarantee will not be invoked.
Having regard to the submissions made by the learned counsel for the petitioner and the learned Government Pleader, this writ petition will stand disposed of directing that if the petitioner files an appeal under Section 107 of the Act before the appellate authority against the final order issued under Section 129 of the Act along with a stay petition, within a period of one month from the date of receipt of a certified copy of this judgment, Ext.P5 bank guarantee furnished by the petitioner shall not be invoked till final orders are passed on the stay petition to be filed by the petitioner. It is made clear that the stay petition shall be decided after affording an opportunity of hearing to the petitioner.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 25924 OF 2022 5 APPENDIX OF WP(C) 25924/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE TAX INVOICE NO.A1555/21-22/322 DATED 31-03-2022 ISSUED BY THE PETITIONER Exhibit P2 TRUE COPY OF THE E-WAY BILL NO.
671402971328 DATED 31-03-2022 GENERATED Exhibit P3 A TRUE COPY OF THE ORDER IN FORM GSTMOV 06 NO.OR/GST/VIII/03/2022-23 DATED 05- 04-2022 Exhibit P4 A TRUE COPY OF THE NOTICE IN FORM GSTMOV 07 NO OR/GST/VIII/03/2022-23 DATED 05- 04-2022 Exhibit P5 A TRUE COPY OF THE BANK GUARANTEE SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P6 A TRUE COPY OF THE ORDER OF DEMAND OF PENALTY NO.GST/OR/VIII/03/22-23 IN FORM GST MOV 09 DATED 11-07-2022