P.K. Nassar vs. The Asst.State Tax Officer - Kerala High Court, 10 July 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 10TH DAY OF JULY 2020 / 19TH ASHADHA, 1942 WP(C).No.18988 OF 2018(W) PETITIONER: P.K. NASSAR M/S.PEEKEYEN TIMBERS, VELLANADY ROAD, MUNDAKKAYAM, KOTTAYAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. STATE TAX OFFICER SURVEILLANCE SQUAD NO.1B, STATE GOODS & SERVICE TAX DEPARTMENT, PALAKKAD-678001. 2 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10.07.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18988 OF 2018(W) 2 J U D G M E N T The writ petition has been filed praying to quash Ext.P2 notice calling upon the petitioner to file objections regarding the detention of their consignment. By Ext.P2 order, the consignment was released on the petitioner producing Ext.P3 Bank Guarantee for the amount demanded.

When the case was taken up today, learned counsel for the petitioner submits that the adjudication process in the penalty is not yet over and that the same may be directed to be completed. Writ petition is hence disposed of directing the 1st respondent to complete the adjudication process, pursuant to Ext.P2, within a period of one month from the date of receipt of a copy of this judgment. The petitioner shall keep the Ext.P3 Bank Guarantee alive till the completion of the adjudication process. T.R.RAVI JUDGE Pn 10/07

WP(C).No.18988 OF 2018(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.3 ISSUED BY THE PETITIONER TO ANOTHER DEALER. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF BANK GUARANTEE FROM FEDERAL BANK LTD., MUNDAKKAYAM.