Vera Display And Storage Products PVT.LTD. vs. State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THUR AY, THE 13TH DAY OF JUNE 2019 / 23RD JYAISHTA, 1941 WP(C).No.16124 of 2019 PETITIONER/S: VERA DISPLAY AND STORAGE PRODUCTS PVT.LTD., XIII/589 WISE PARK, INTEGRATED INDUSTRIAL TOWNSHIP-1, KANJIKODE EAST P.O., PALAKKAD 678 621. REPRESENTED BY VENU S. PILLAI MG. DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER, INTELLIGENCE, SQUAD-11, SGST DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O., ERNAKULAM 682 015 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. OTHER PRESENT: GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 16124/2019 -2- J U D G M E N T Heard Sri P.S. Soman Pulladan, the petitioner's counsel and Smt.M.M. Jasmin, the learned Government Pleader for the respondents.
The petitioner challenges Ext.P5 order made under Section 129 of KSGST Act. Ext.P5 is an appealable order. The petitioner by furnishing Bank Guarantee has obtained release of goods intercepted and detained by the authorities under Section 129. The learned Counsel for the petitioner seeks indulgence to file appeal and work out the remedies within the four corners of law against the order impugned in the writ petition.
The objection of the learned Government Pleader is that instead of availing the remedy of appeal, the writ petition is filed without showing one or the other circumstance which attracts juri iction of this Court under Article 226 of Constitution of India and hence the writ petition is untenable.
Keeping in view the submissions of counsel for the petitioner, without expressing a view on merits, the writ petition is dismissed. All contentions available against Ext.P5 are preserved and
W.P.(C) No. 16124/2019 -3- dismissal of the writ petition shall not be understood as this Court expressing any view on the merits raised by the petitioner on Ext.P5. 5. The petitioner apprehends encashment of Bank Guarantee even before the appeal is filed against Ext.P5. To maintain status quo as on date vis-à-vis the Bank Guarantee and also to enable the petitioner to effectively pursue the remedy of appeal, there shall be stay of encashment of Bank Guarantee for two weeks from today. The petitioner in the meantime avails the remedy of appeal and also given liberty to move for stay of Ext.P5. The appellate authority disposes of the stay application moved in this behalf within the two week period for which the stay of encashment of Bank Guarantee is granted. S.V.BHATTI JUDGE jjj
W.P.(C) No. 16124/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER. EXHIBIT P2OF THE ORDER NO. VCR/GST/II/10/2018 - 19 DATED 25.4.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE INTERIM ORDER PASSED BY THIS HONABLE COURT IN WPC NO. 19325/2018 (M) DATED 12.6.2018 EXHIBIT P4OF THE RELEASE ORDER NO. VCR/GST/II/10/2018-19 DATED 16.6.2018 ISSUED IN FORM GST MOV-05 EXHIBIT P5OF THE ADJUDICATION ORDER NO. VCR/II/GST/10/2018-19 DATED 17.5.2019 PASSED BY 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.