M/S.Tiger Steels vs. State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 02ND DAY OF AUGUST 2019/11TH SRAVANA, 1941 WP(C).No.21211 OF 2019(B) PETITIONER: M/S.TIGER STEELS,6/659, CHUTTIPPARA, VENGODI P.O, ELAPPULLY, PALAKKAD, REPRESENTED BY RAMBABU KANKANI, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER,SQUAD-II, SGST DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD-678 001 2 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 4 THE BRANCH MANAGER, ICICI BANK LTD, DELMA COMPLEX, OPPOSITE CO-OPERATIVE HOSPITAL, SHORNUR ROAD, THRISSUR-680 001 OTHER PRESENT: GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.21211 of 2019 2 JUDGMENT Dated this the 2nd day of August 2019 Heard Mr.P.S.Soman Pulladan, learned counsel for the petitioner and Dr.Thushara James, learned Government Pleader.
The petitioner, apprehending invocation of bank guarantee furnished by the petitioner during the proceedings under Section 129 of the Kerala State Goods and Service Tax Act, (for short 'GST Act') has filed this writ petition.
The learned counsel for the petitioner submits that the petitioner has substantial grounds to challenge the order made under Section 129 and the remedy available in this behalf is filing appeal under Section 107 of the GST Act.
After perusing the records, I am satisfied that a direction could be issued to respondents not to encash bank guarantee for a period of four weeks from today and it is also directed that the respondent communicates the decision taken under Section 129 within one week from today. With the above direction, the writ petition is disposed of.
WPC No.21211 of 2019 3 The learned Government Pleader is instructed to intimate the operative portion of the order to respondents to prevent encashment of bank guarantee or communicate the decision under Section 129. S.V.BHATTI JUDGE Css/
WPC No.21211 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE INVOICE NO. 695 DATED 24.06.2019 ISSUED TO M/S. M.A. STEELS PVT. LTD, KANJIKODE, PALAKKAD BY THE PETITIONER. EXHIBIT P2OF THE E-WAY BILL NO. 551115442439 DATED 24.06.2019 ACCOMPANIED WITH THE CONSIGNMENT. EXHIBIT P3OF THE ORDER NO. VC.II/13/19-20 DATED 28.06.2019 ISSUED BY THE ASSISTANT STATE TAX OFFICER, ATTACHED TO SQUAD NO. II, SGST DEPARTMENT, PALAKKAD TO THE PETITIONER EXHIBIT P4OF THE BANK GUARANTEE NO. 0180BGFD00320 DATED 05.07.2019 ISSUED BY THE ICICI BANK LTD. DELMA COMPLEX, OPP. CO- OPERATIVE HOSPITAL, SHORNUR ROAD, THRISSUR. EXHIBIT P5OF THE HEARING NOTE DATED 11.07.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P6OF THE EXPLANATION GIVEN BY THE CONSIGNEE DATED 01.07.2019 AND SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P7OF THE EXPLANATION GIVEN BY THE LORRY DRIVER DATED 02.07.2019 AND SUBMITTED BEFORE THE 1ST RESPONDENT.
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.