M/S. Qthree Ventures vs. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 13TH DAY OF AUGUST 2019 / 22ND SRAVANA, 1941 WP(C).No.21940 OF 2019(N) PETITIONER: M/S. QTHREE VENTURES, NO.87, 27TH MAIN, SECTOR 1, HSR LAYOUT, OPP. HSR POLICE STATION, BENGALURU - 560 102, REPRESENTED BY MARTIN DAVIS, GENERAL MANAGER-SALES. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, SQUAD NO.III, STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 THE FEDERAL BANK LTD., J.P.NAGAR, BANGALORE - 78, REPRESENTED BY ITS MANAGER. 3 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY ADVS.SRI.CHRISTOPHER ABRAHAM SC IT SMT.THUSHARA JAMES, GP SRI.P.PAULOCHAN ANTONY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.21940 OF 2019 -2- JUDGMENT The petitioner furnished a Bank Guarantee during detention proceedings. Now a penalty order has been passed. The petitioner wants to challenge that order. In the meanwhile, proceedings are initiated to encash the Bank Guarantee.
In the light of above the writ petition is disposed with the following directions: If the petitioner file an appeal within one month, the encashment of Bank Guarantee shall be kept in abeyance till the disposal of the appeal. The Bank Guarantee shall also to be renewed otherwise it expires within the time. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE akv
WP(C).No.21940 OF 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF FORM GST MOV 02 ISSUED BY ASST. STATE TAX OFFICER. EXHIBIT P2 COPY OF BANK GUARANTEE ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF LETTER ISSUED BY 1ST RESPONDENT TO THE 2ND RESPONDENT. EXHIBIT P5 COPY OF THE JUDGMENT IN WP(C) NO.8998/19 OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS : NIL.
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C.A. TO JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.