M/S. Vijayalaxmi Cashew Company vs. The State Of Kerala
Held
The High Court directed the bank to pay the amount covered by the bank guarantee to the government. However, it clarified that all remedies of the petitioner against the First Appellate Authority's order would remain open, acknowledging the non-constitution of the State Tax Appellate Tribunal.
Facts
The petitioner challenged a penalty order, securing a stay of recovery pending appeal by furnishing a bank guarantee. The bank guarantee expired and was invoked after the appeal was dismissed, but the State Tax Appellate Tribunal had not yet been constituted, leaving the petitioner without an immediate appellate remedy.
Key Issues
Whether the bank guarantee, invoked after the dismissal of the first appeal, should be encashed when the statutory appellate tribunal (State Tax Appellate Tribunal) has not yet been constituted, thereby depriving the petitioner of further appellate remedies.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 23RD DAY OF JUNE 2022 / 2ND ASHADHA, 1944 WP(C) NO. 18641 OF 2022 PETITIONER/S: M/S. VIJAYALAXMI CASHEW COMPANY P.B.NO.115, KOCHUPILAMOODU, KOLLAM DISTRICT, PIN 691 001.REPRESENTED BY ITS PARTNER, PRAKASH R NAIR, S/O R. RAVINDRANATHAN NAIR, AGED 56 YEARS, RESIDING AT NANI NIVAS, KOCHUPILAMOODU, KOLLAM DISTRICT , PIN - 691001 BY ADV BHARATH MOHAN RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 2 DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT, 3RD FLOOR, TAX TOWERS, KARAMANA P.O,THIRUVANANTHAPURAM, PIN - 695002 3 THE COMMISSIONER OF STATE TAX STATE TAX OFFICE, NEDUMANGAD, FOURTH FLOOR, REVENUE TOWER, THIRUVANANTHAPURAM, PIN - 695541 4 THE ASSISTANT COMMISSIONER OF STATE TAX (INT.) SQUAD NO VII, SGST DEPARTMENT, NEYYANTINKARA, THIRUVANANTHAPURAM, PIN - 695121 5 THE CHIEF MANAGER INDIAN BANK. BHAVANA NAGAR, KADAPPAKADA, KOLLAM , PIN - 691008 BY ADVS. GOVERNMENT PLEADER SRI.S.EASWARAN, SC, INDIAN BANK DR. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR A
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