M/S.St.Anony'S Timber Mart vs. The Intelligence 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.3917 OF 2018(L) PETITIONER: ST.ANTONY'S TIMBER MART VELLANGALLUR, VADAKKUMKARA, VIA. IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, E.C.ANTONY. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER STATE GST DEPARTMENT, SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTTY - 683 576. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE SOUTH INDIAN BANK M.G.ROAD BRANCH, THRISSUR, REPRESENTED BY ITS CHIEF 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.3917 OF 2018(L) 2 J U D G M E N T The writ petition has been filed challenging Ext.P6 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.P6 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.P6. 3. In the above circumstances, the writ petition is disposed of giving liberty to the petitioner to challenge Ext.P6 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 to the fact that the petitioner had

WP(C).No.3917 OF 2018(L) 3 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.3917 OF 2018(L) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF INVOICE NO.1 ISSUED BY MR.JOSEPH, PUTHIYATH HOUSE, PATHANAMTHITTA DATED 08.12.2017. EXHIBIT P2. COPY OF NOTICE UNDER SECTION 129(3) ISSUED BY THE 1ST RESPONDENT DATED 09.12.2017. EXHIBIT P3. COPY OF JUDGMENT IN W.P.(C) NO.39825/17 OF THIS HON'BLE COURT DATED 11.12.2017 EXHIBIT P4. COPY OF BANK GUARANTEE OF THE 3RD RESPONDENT BANK DATED 12.12.2017. EXHIBIT P5. COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P6. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 28.12.2017.