Gratis Interior Solution PVT LTD. vs. State Tax Officer - Kerala High Court, 29 October 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 29TH DAY OF OCTOBER 2019 / 7TH KARTHIKA, 1941 WP(C).No.28847 OF 2019(E) PETITIONER: GRATIS INTERIOR SOLUTION PVT LTD. ROYAL COLONY-P.O, 21/229 A3, NEAR CUSAT BUS STOP, SEA PORT-AIR PORT ROAD, HMT COLONY P.O, KALAMASSERY, PIN- 683503, (REPRESENTED BY SRI. NOORUDHEEN T. MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.1, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683101. 2 MANAGER THE FEDERAL BAN LTD, PATHADIPPALAM, KALAMASSERY-683... 3 DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673006. OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.28847 OF 2019 2 JUDGMENT Against Exts.P3 and P4 orders passed under Section 129(3) of the Goods and Services Tax Act, the petitioner has preferred Ext.P5 appeal before the 3rd respondent. The limited prayer of the petitioner in this writ petition is for a direction to the 3rd respondent to consider and pass orders on Ext.P5 appeal and to stay coercive steps for recovery of the amounts confirmed against the petitioner in the meanwhile.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P5 appeal within a month, after hearing the petitioner. Recovery steps for recovery of the amounts confirmed against the petitioner by Exts.P3 and P4 orders, including further steps for encashing the Bank guarantee furnished by the petitioner, shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed and the order communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.28847 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE BANK GURANTEE NO. IBG 98998 DATED 09.07.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE BOND IN FORM GST INS 04 DATED 09.07.2019 FURNISHED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER NO.OR-10/GST/2019- 20(CGST) DATED 22.7.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER NO.OR-10/GST/2019-20 (CGST) DATED 22.07.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE APPEAL IN FROM GST APL-01 FILED BEFORE THE 3RD RESPONDENT ON 20.09.2019.