Fathima vs. The Assistant State Tax Officer
Original PDF →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 SUKUMAR ANZIL SALIM CHACKO MATHEWS K. BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13639 OF 2021 3 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.13639 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 3rd day of September, 2021
JUDGMENT This writ petition sought for a relief not to encash Ext.P2 Bank guarantee. Proceedings under Section 129 of the the Central Goods and Services Tax Act, 2017 were initiated against the petitioner. By virtue of the interim order dated 09.07.2021, this Court had stayed all steps to encash Ext.P2 Bank guarantee. In view of the time limit stipulated in Section 129 of the the Central Goods and Services Tax Act, 2017, this writ petition has become infructuous. However, since this Court had already granted an interim order not to invoke the Bank guarantee, the said direction shall continue till the period of filing an appeal against the order of detention expires. The writ petition is dismissed as infructuous subject to the above observation. BECHU KURIAN THOMAS, JUDGE RKM
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.