Fathima vs. The Assistant State Tax Officer
Held
The Court held that the writ petition had become infructuous due to the time limit stipulated in Section 129 of the CGST Act. However, the interim direction not to invoke the bank guarantee was extended until the period for filing an appeal against the order of detention expires.
Facts
The petitioner filed a writ petition seeking to prevent the encashment of a bank guarantee (Ext.P2) that was furnished in connection with proceedings initiated under Section 129 of the Central Goods and Services Tax Act, 2017. An interim order had previously stayed the encashment of the said bank guarantee.
Key Issues
Whether a writ petition seeking to prevent the encashment of a bank guarantee in proceedings under Section 129 of the CGST Act becomes infructuous due to statutory time limits, and if interim protection can be extended post-infructuous declaration.
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 BECHU KURIAN THOMAS FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 WP(C) NO. 13639 OF 2021 PETITIONER : FATHIMA, AGED 56 YEARS, PROPRIETRIX, M/S. STEEL HOUSE, M.C. ROAD, KALADY, ERNAKULAM. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS : 1 THE ASSISTANT STATE TAX OFFICER, INTELLIGENCE SQUAD NO.II, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT KARUKUTTY, ALUVA, ERNAKULAM-683576. 2 THE STATE TAX OFFICER, INTELLIGENCE SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT KARUKUTTY, ALUVA, ERNAKULAM-683576. 3 THE COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE MANAGER, ICICI BANK LIMITED, BM COMPLEX, OPP. EDAPPALLY CHURCH, EDAPPALLY, ERNAKULAM-682024. WP(C) NO. 13639 OF 2021 2 BY ADVS. LAL K.JOSEPH SURESH
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