M/S. Pavit Ceramics PVT. Limited vs. The Appellate Authority

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 14TH DAY OF JANUARY 2020 / 24TH POUSHA, 1941 WP(C).No.908 OF 2020(K) PETITIONER/S: M/S. PAVIT CERAMICS PVT. LIMITED 303, CAMPUS CORNER-II, NR. PRAHLADNAGAR GARDEN, SATELITE, AHMEDABAD-380015, REPRESENTED BY ITS AREA SALES MANAGER, MR. BHOLANATH .A. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) RESPONDENT/S: 1 THE APPELLATE AUTHORITY, KERALA STATE GST DEPARTMENT, COMMERCIAL TAXES, ERNAKULAM-682 015. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX, SQUAD NO. III, MATTANCHERRY, AT MINI CIVIL STATION, ALUVA, ERNAKULAM-683 101 3 ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO. III, MATTANCHERRY AT ALUVA-683 101 4 BRANCH MANAGER, UNION BANK OFINDIA, PRAHLAD NAGAR, AHMEDABAD, GUJARAT-380015. OTHER PRESENT: SMT.JASMINE.M.M, GOVT.PLEADER, SRI.A.S.P.KURUP, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ALEXANDER THOMAS, J. ================== W.P.(C).No. 908 of 2020 ================== Dated this the 14th day of January, 2020 J U D G M E N T It is submitted by the learned counsel appearing for the petitioner that, being aggrieved by Ext.P-5 order passed under Sec. 129 of the CGST Act, the petitioner has preferred Ext.P-6 appeal and has also paid the mandatory 10% pre-deposit of the demanded amount and therefore, by the mandate of Sec. 107 of the CGST Act, it is deemed that the impugned order is stayed, etc. It is in the light of these facts and circumstances that the petitioner has preferred the above Writ Petition (Civil) with the following prayers: “A. Issue a Writ of Mandamus or such other appropriate direction or order directing the 1st Respondent to dispose of the appeal in accordance with law. B. Issue a Writ of Mandamus or such other appropriate direction or order forbearing the 2nd Respondent from acting in pursuance of Exhibit P-5 order for realization of amounts pursuant to Exhibit P-5 order through invocation of the Exhibit P-4 bank guarantee. C. Pass such other appropriate writ, order or direction as this Hon'ble Court deem just and fit in the circumstances of the case.”

W.P.(C).908/20 - : 3 :- and circumstances of the case, it is ordered that the 1st respondent- appellate authority shall consider Ext.P-7 appeal within four months from the date of production of a certified copy of this judgment. Till then, coercive proceedings pursuant to the impugned order shall be kept in abeyance, provided the petitioner has paid the mandatory 10% pre-deposit of the demanded amount as required in Sec. 107 of the CGST Act. Further it is also made clear that in case the petitioner has already paid 10% pre-deposit as mandated in Sec. 107 of the GST Act, then the respondent shall not encash the demand drafts or any of the instruments, which the petitioner is said to have submitted at the time of detention of the goods, as mentioned in Ext.P-5 order, until the disposal of Ext.P-7 appeal. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. k+ ALEXANDER THOMAS, JUDGE

W.P.(C).908/20 - : 4 :- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF GST REGISTRATION CERTIFICATE DATED 09.03.2018 EXHIBIT P2OF THE INVOICE DATED 17.07.2019. EXHIBIT P3OF THE E-WAY BILL DATED 17.07.2019. EXHIBIT P4OF THE BANK GUARANTEE. EXHIBIT P5OF THE ORDER DATED 25.09.2019. EXHIBIT P6OF THE SCREENSHOT OF THE GST DASHBOARD DATED 11.01.2020 EXHIBIT P7OF THE MEMORANDUM OF APPEAL.