Artech Realtors (P) LTD vs. 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.14596 OF 2018(Y) PETITIONER: ARTECH REALTORS (P) LTD ARTECH HOUSE, THYCAUD, THIRUVANANTHAPURAM-695 014 REPRESENTED BY ITS DIRECTOR-T.S.ASOK. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 STATE TAX OFFICER SQUAD NO.4, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, NEW PUBLIC OFFICE BUILDING, C-BLOCK, 2ND FLOOR, THIRUVANANTHAPURAM-695 001. 2 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 SOUTH INDIAN BANK THIRUVANANTHAPURAM BRANCH, THIRUVANANTHAPURAM-695 001. REPRESENTED BY ITS BRANCH MANAGER. 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.14596 OF 2018(Y) 2 J U D G M E N T The writ petition has been filed challenging Ext.P7 order passed by the 1st respondent, whereby the petitioner was imposed with a penalty. The writ petition came to be filed in a situation where the Appellate Authority before whom the statutory appeal can be preferred against Ext.P7 order was not available.

When the case is taken up today, it is submitted by the learned Senior Government Pleader appearing for the State that an Appellate Authority is now in Office and that an appeal can be preferred against Ext.P7. 3. In the above circumstances, the writ petition is disposed of giving liberty to the petitioner to challenge Ext.P7 in appeal within four weeks from today. If such appeal is filed, the Appellate Authority shall consider the same treating that the appeal is filed within time, having regard

WP(C).No.14596 OF 2018(Y) 3 to the fact that the petitioner had been prosecuting this writ petition all these years. The interim stay granted by this Court will continue till the disposal of the appeal which is to be filed by the petitioner, provided, the petitioner keeps the bank guarantee alive during the period. T.R.RAVI JUDGE Pn 13/07

WP(C).No.14596 OF 2018(Y) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXT.P1:OF THE REGISTRATION CERTIFICATE UNDER THE GST ACT DATED 21/09/2017. EXT.P2:OF THE TAX INVOICE DATED 26/01/2018 EXT.P2(A):OF THE TAX INVOICE RAISED BY THE BABU SAW MILL DATED 06/03/2018. EXT.P2(B):OF THE DELIVERY NOTE WHICH ACCOMPANIED THE TRANSPORT DATED 06/03/2018. EXT.P3:OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 06/03/2018. EXT.P4:OF THE REPLY FILED BY THE PETITIONER TO THE ASSISTANT STATE TAX OFFICER, SQUAD NO.4, THIRUVANANTHAPURAM DATED 07/03/2018. EXT.P5:OF THE JUDGMENT IN WP(C).NO.8580/2018 OF THIS HON'BLE COURT DATED 14/03/2018. EXT.P6:OF THE BANK GUARANTEE FURNISHED BY THE PETITIONER DATED 23/03/2018. EXT.P7:OF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 17/04/2018.