Akay Flavours And Aromatics PVT. LTD. vs. Assistant State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNE AY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.20233 of 2019 PETITIONER/S: AKAY FLAVOURS AND AROMATICS PVT. LTD., AMBUNADU, MALAYIDOMTHURUTH.P.O., ERNAKULAM, PIN- 683561(REPRESENTED BY SRI.THANKACHAN K.J, CHIEF FINANCIAL OFFICER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, SQUAD NO.V, KASARAGOD -671121. 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V, KASARAGOD -671121. 3 MANAGER, STATE BANK OF INDIA, COMMERCIAL BRANCH, VANAKARETH TOWERS, PADIVATTOM, ERNAKULAM, KOCHI- 682030. 4 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM, KOZHIKKODE-673006. BY GOVERNMENT PLEADER, DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.20233/2019 2 JUDGMENT The petitioner, aggrieved by Ext.P12 penalty order, filed Ext.P13 appeal before the fourth respondent. The petitioner furnished bank guarantee during penalty proceedings. In light of the facts and circumstances, there shall be a direction to the fourth respondent to dispose Ext.P13 appeal within two months after notice to the petitioner. Till the disposal of the appeal, the Bank guarantee furnished by the petitioner shall not be encashed. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.20233/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DELIVERY CHALAN BEARING NO.D.C6218700091 DATED 22.8.2019 ISSUED BY THE BRANCH OF THE PETITIONER IN KARNATAKA. EXHIBIT P2OF THE E-WAY BILL NO.181061143506 DATED 2.8.2019 ISSUED BY THE BRANCH OF THE PETITIONER IN KARNATAKA. EXHIBIT P3OF THE ORDER DETENTION IN FORM GST MOV-06 DATED 26.8.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER DETENTION IN NOTICE IN GST MOV-07 DATED 26.8.2019 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE INVOICE DATED 22.8.2018 ISSUED BY THE BRANCH OF THE PETITIONER IN KARNATAKA. EXHIBIT P6OF THE REPLY DATED 26.08.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P7OF THE ORDER DATED 31.8.2018 IN WP(C)28493/2018 OF THIS HON'BLE COURT. EXHIBIT P8OF THE ARGUMENT NOTE FILED BY THE PETITIONER ON 1.9.2018 BEFORE THE 1ST RESPONDENT. EXHIBIT P9OF THE BANK GUARANTEE NO.0406218BG0000186 DATED 1.9.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P10OF THE GUARANTEE IN FORM GST INS-04 FURNISHED BY THE PETITIONER ON 1.9.2018. EXHIBIT P11OF THE RENEWED BOND DATED 28.5.2019 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P12OF THE ORDER FORM GST MOV-09 NO.07/2018-19 DATED 18.6.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P13OF THE APPEAL IN FORM IN APL-01 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT ON 16.7.2019. WP(C).No.20233/2019 4 EXHIBIT P13 AOF THE APPLICATION FOR STAY AND WAIVER OF PRE-DEPOSIT FILED IN APPEAL IN FORM IN APL-01 BY THE PETITIONER BEFORE THE 4TH RESPONDENT ON 16.7.2019. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE