Rajasthan Marbles vs. The State Tax Officer (Intellgence)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 16TH DAY OF AUGUST 2019 / 25TH SRAVANA, 1941 WP(C).No.22298 OF 2019(J) PETITIONER/S: RAJASTHAN MARBLES, N.H.49, KADAMATTOM P.O., KOLENCHERRY, PIN - 682 311, ERNAKULAM DISTRICT, REPRESENTED BY MR.BENNY K.PETER PROPRIETOR AND AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: 1 THE STATE TAX OFFICER (INTELLGENCE), SQUAD NO.II, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015, ERNAKULAM DISTRICT. 2 THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682 015, ERNAKULAM DISTRICT. 3 THE BRANCH MANAGER, SOUTH INDIAN BANK LTD., KOLENCHERRY BRANCH, PIN - 682 311, ERNAKULAM DISTRICT. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.22298/2019(J) 2 JUDGMENT Dated this the 16th day of August, 2019 The petitioner, a registered dealer, aggrieved by Ext.P1 penalty order, filed Ext.P2 appeal before the second respondent. Along with the said appeal, the petitioner also filed Ext.P3 stay application. The petitioner, during the penalty proceedings, furnished the bank guarantee for release of the vehicle and goods. The petitioner apprehends that the bank guarantee will be invoked before the stay application is heard and disposed of. In light of the facts and circumstances, this Court is of the view that Ext.P2 appeal shall be disposed of within two months. The petitioner shall extend the validity of the bank guarantee and the petitioner shall keep the bank guarantee alive till the disposal of the appeal. In light of the above, the bank guarantee shall not be invoked pursuant to Ext.P5. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.22298/2019(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.VCR/GST- II/2019-20 DATED 07/08/2019, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2OF THE APPEAL MEMORANDUM & GROUND OF APPEAL DATED 12/08/2019, FILED BEFORE THE SECOND RESPONDENT. EXHIBIT P3OF THE APPLICATION FOR STAY OF COLLECTION OF TAX AND PENALTY DATED 12/08/2019, FILED BEFORE THE SECOND RESPONDENT. EXHIBIT P4OF THE BANK GUARANTEE BEARING NO.0348BG000192019 DATED 12/07/2019. EXHIBIT P5OF THE LETTER DATED 07/08/2019 ISSUED BY THE FIRST RESPONDENT TO THE THIRD RESPONDENT. RESPONDENTS EXHIBITS: NIL. //// P.A.TO JUDGE