Autobahn Trucking Corporation Private Limited vs. The Intelligence Inspector - Kerala High Court, 13 August 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THUR AY, THE 13TH DAY OF AUGUST 2020 / 22ND SRAVANA, 1942 WP(C).No.41951 OF 2017(T) PETITIONER: AUTOBAHN TRUCKING CORPORATION PRIVATE LIMITED, NIPPON TOWERS, HMT JUNCTION, KALAMASSERY, ERNAKULAM DISTRICT, PIN - 683 104, REPRESENTED BY ITS MANAGING DIRECTOR MOHAMMED FARSAD K.K BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENTS: 1 THE INTELLIGENCE INSPECTOR, SQUAD NO. II, MATTANCHERRY AT KARUKUTTY, PIN-683576. 2 THE STATE TAX OFFICER/INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO. II, MATTANCHERRY AT KARUKUTTY, PIN: 683576. 3 THE MANAGER, AXIS BANK LIMITED, 41/419, CHICAGO PLAZA, RAJAJI ROAD, COCHIN - 682 011. R3 BY ADV. SRI.MADHU RADHAKRISHNAN GOVERNMENT PLEADER - M M JASMINE (TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.41951/2017(T) 2 JUDGMENT Dated this the 13th day of August, 2020 The writ petitioner challenges Ext.P10 order issued by the respondents.

The writ petition was filed at a time when the Statutory Authority was not constituted so as to challenge Ext.P10 order which was passed invoking Section 129 of the GST Acts. When this writ petition came up for admission on 26.12.2017, this Court passed an interim order to the following effect: “Admit. Government Pleader takes notice for R1 and R2. Issue urgent notice by speed post to R3 returnable within two weeks. In the meantime, further proceedings pertaining to Ext.P10 will stand deferred for a period of two months on condition that petitioner renews the bank guarantee and submits the same before the Statutory Authority within two weeks.” The interim order was subsequently extended from time to time.

Today when this writ petition came up for hearing, the learned counsel on either side submitted that the Appellate Authority is constituted and the petitioner can

WP(C).No.41951/2017(T) 3 invoke the remedy of Statutory appeal. The counsel for the petitioner submitted that, the petitioner may be granted 30 days time to approach the Appellate Authority. In the circumstances, the writ petition is disposed of, permitting the petitioner to approach the competent Statutory Authority, challenging Ext.P10 order within a period of one month. If the petitioner prefers appeal within one month, the interim order passed on 26.12.2017 will continue to enure to the benefit of the petitioner till the Statutory Authority considers the appeal, on condition that the petitioner keeps the bank guarantee alive. N. NAGARESH JUDGE SR

WP(C).No.41951/2017(T) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1. COPY

OF THE CERTIFICATE

OF REGISTRATION. EXHIBIT P2. COPY OF STOCK TRANSFER INVOICE. EXHIBIT P3. COPY OF THE DELIVERY NOTE DATED 17.11. 17. EXHIBIT P4. COPY OF NOTICE DATED 17.11.17 ISSUED BY THE IST RESPONDENT. EXHIBIT P5. COPY OF REPLY DATED 18.11.17 FILED BY THE PETITIONER. EXHIBIT P6. COPY OF JUDGMENT DATED 20.11.17 IN WP(C)No. 37293 OF 2017. EXHIBIT P7. COPY

OF BANK

GUARANTEE

FOR RS.1,16,116/- DATED 22.11.17 ISUSED BY THE 3RD RESPONDENT. EXHIBIT P8. COPY OF RELEASE ORDER DATED 23.11.17 ISSUED BY THE IST RESPONDENT. EXHIBIT P9. COPY OF REPLY DATED 30.11.17 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P10. COPY OF ORDER DATED 30.11.17 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P11. COPY OF LETTER DATED 21.12.18 OF THE 2ND RESPONDENT ADDRESSED TO THE 3RD RESPONDENT.