Festoon Props And Rentals LLP vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 25TH DAY OF AUGUST 2020 / 3RD BHADRA, 1942 WP(C).No.16279 OF 2020(H) PETITIONER: M/S.FESTOON PROPS AND RENTALS LLP CC. 37/547A1, EZHUTHULLI BUILDINGS, MUTTATHIL LANE, KADAVANTHARA, KOCHI 682 020 , REPRESENTED BY BY IS PARTNER SRI. ANUP JOY. BY ADVS. SMT.M.K.HAJARA SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SHRI.KIRAN RAMACHANDRAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO. II, STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 2 THE ASSISTANT STATE TAX OFFCIER, SQUAD NO. II, STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 4 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX, DEPARTMENT, STATE GST COMPLEX, SGST COMPLEX, THEVARA, PERUMANOOR P.O. ERNAKULAM 682 015. 5 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. 6 UNION OF INDIA, REPRESENTED BY SECRETARY, FINANCE DEPARTMENT DELHI, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT O INDIA, NORTH BLOCK, NEW DELHI 110 001. 7 THE BRANCH MANAGER, UNION BANK OF INDIA, JAWAHARNAGAR BRANCH, ERNAKULAM 682 020. R1 TO R5 BY GOVERNMENT PLEADER DR.THUSHARA JAMES R7 BY ADV.SRI.A.S.P.KURUP R6 BY ADV.SRI.P.VIJAYAKUMAR, ASG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.16279 OF 2020(H) 2 JUDGMENT The petitioner has approached this Court challenging Ext.P6 penalty order passed under Section 130 of the GST Act. During the pendency of the Writ petition the petitioner preferred Ext.P11 appeal before the 3rd respondent against Ext.P6 penalty order. The limited prayer now is for a direction to the 3rd respondent to consider and pass orders on Ext.P11 appeal expeditiously, and to keep in abeyance recovery steps for the balance amounts recoverable from the petitioner pursuant to Ext.P6 penalty order, in the meanwhile.
I have heard the learned counsel appearing for the petitioner, the learned Government Pleader appearing for the respondents 1 to 5, the learned Central Government counsel for the 6th respondent and the learned Standing counsel for the 7th respondent. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the Writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P11 appeal within six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner, either through physical hearing or through video conferencing as the case may be. I make it clear that till such time as orders are passed by the 3rd respondent in the appeal, and
WP(C).No.16279 OF 2020(H) 3 the order communicated to the petitioner, there will be a stay of operation of Ext.P9, and the communication of the 1st respondent referred to therein. As a result, the lien exercised by the 1st respondent on the bank account of the petitioner with the 7th respondent shall stand lifted during the period when the stay granted in this judgment is in force. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR
JUDGE mns
WP(C).No.16279 OF 2020(H) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE BANK GUARANTEE FURNISHED DATED 07.11.2019. EXHIBIT P1 (A) AOF THE SIMPLE BOND FURNISHED DATED 07.11.2019. EXHIBIT P2 AOF THE APPEAL FILED BEFORE THE 3RD RESPONDENT DATED 21.11.2019 AND FILED DATED 30.11.2019. EXHIBIT P3 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 02.12.2019. EXHIBIT P4 AOF THE JUDGMENT IN WPC NO. 33823 OF 2019 DAD 13.12.2019. EXHIBIT P5 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 25.02.2020. EXHIBIT P6 AOF THE ADJUDICATION ORDER PASSED U/S. 130 READ WITH SECTION 122 OF THE CGST/SGST ACTS DATED 19.06.2020. EXHIBIT P7 AOF THE COVERING LETTER DATED 04.08.2020 SENT TO THE 3RD RESPONDENT. EXHIBIT P8 AOF THE REQUEST LETTER SO FILED BEFORE THE 3RD RESPONDENT DATED 21.07.2020. EXHIBIT P9 AOF THE COMMUNICATION RECEIVED BY THE PETITIONER FROM THE 7TH RESPONDENT BANK. EXHIBIT P10 AOF THE LETTER FIELD BEFORE THE 1ST RESPONDENT REQUESTING WITHDRAWAL OF RECOVERY STEPS DATED 03.08.2020. EXHIBIT P11 AOF THE APPEAL DATED:11.08.2020 FILED AGAINST EXT. P6 ORDER ON 13.08.2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE
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.