Godrej And Boyce Mfg.Co.LTD vs. State Tax Officer (Intelligence)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNE AY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No.8585 of 2019 PETITIONER/S: M/S.GODREJ AND BOYCE MFG.CO.LTD., 2ND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P.O., SOUTH KALAMASSERY, COCHIN-682 022, ERNAKULAM DISTRICT, REPRESENTED BY ITS SENIOR MANAGER FINANCE, SRI. RAMESH PAI V.P. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (INTELLIGENCE), SQUAD NO. III STATE GOODS AND SERVICE TAX DEPARTMENT, NIRMAL ARCADE BUILDING, ERANHIPALAM, KOZHIKODE-673 006. 2 ASSISTANT STATE TAX OFFICER, SQUAD NO .III STATE GOODS AND SERVICE TAX DEPARTMENT NIRMAL ARCADE BUILDING, ERNAHIPALAM, KOZHIKODE 673 006. 3 STATE OF KERALA, STATE GOODS AND SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001, REPRESENTED BY SECRETARY TO GOVERNMENT. 4 GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI- 110 001, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE. 5 DEPUTY COMMISSIONER, APPEALS, STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN 682 015. 6 CENTRAL BANK OF INDIA, CI, PIROJSHA NAGAR, L.B.S. MARG, VIKHROLI WEST, MUMBAI 400079, REPRESENTED BY ITS BRANCH MANAGER. BY GOVERNMENT PLEADER, SMT. THUSHARA JAMES BY SRI.SREELAL N. WARRIER, STANDING COUNSEL BY SRI.SUNIL KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.8585/2019 2 JUDGMENT The petitioner furnished a bank guarantee for release of the goods during the course of adjudication proceedings in regard to the detention of the goods. The goods were released. Now final order has been passed. The petitioner wants to challenge the final order. The petitioner filed an appeal by Ext.P6. In the light of the above, the writ petition is disposed of with the following directions: The Appellate Authority shall dispose Ext.P6 appeal within a period of three months. The Bank guarantee shall not be revoked pending appeal. A.MUHAMED MUSTAQUE JUDGE ln APPENDIX

WP(C).No.8585/2019 3 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO. OR-III /06/2018-19 DATED 2.6.2018 ISSUED BY 2ND RESPONDENT U/S. 129 OF STATE GOODS AND SERVICE TAX ACT, 2017, DEMANDING SGST AND PENALTY UNDER CGST AND SGST ACT AND RULES, MERELY BY SUSPICIION. EXHIBIT P2OF JUDGMENT DATED 7.6.2018 PASSED BY THIS HONBE COURT IN WPC NO. 18810 OF 2018 IN DIRECTING TO RELEASE THE GOODS DETAINED IN EXT P1 AND TO CONDUCT ADJUDICATION. EXHIBIT P3OF BANK GUARANTEE NO. 30/402 DATED 11.6.2018 FOR RS. 2,68,288/- ISSUED BY 5TH RESPONDENT IN ACCORDANCE WITH EXT.P2 JUDGMENT. EXHIBIT P3 AOF BOND IN FORM NO. GST INS-04 FOR RELEASE OF DETAINED GOODS FURNISHED BY PETITIONER. EXHIBIT P4OF E-WAY BILL NO. 521033565273 DATED 1.6.2018 PRODUCED BY PETITIONER IMMEDIATE TO INTERCEPTION. EXHIBIT P5OF ORDER DATED 5.12.2018 PASSED BY 1ST RESPONDENT IMPOSING PENALTY U/S. 129 OF CGST AND SGST ACT 2017, COMMUNICATED TO PETITIONER ON 16.3.2019 MECHANICALLY WITH A NON SPEAKING ORDER WITHOUT, ESTABLISHING A CLEAR CASE OF EVASION OF TAX, IN DIRECTING 5TH RESPONDENT FOR ENCASEMENT OF EXT P3 BANK GUARANTEE. EXHIBIT P6OF APPEAL U/R. 107(1) OF CGST ACT 2017 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT P5 PENALTY. EXHIBIT P7OF JUDGMENT DATED 3.1.2019 IN WPC NO.73 OF 2019 PASSED THIS HONBLE COURT ON SIMILAR SET OF FACT IN STAYING ENCASHMENT OF BANK GUARANTEE. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE