Berger Paints INDIA LTD. vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 04TH DAY OF FEBRUARY 2019 / 15TH MAGHA, 1940 WP(C).No. 3268 of 2019 PETITIONER: M/S BERGER PAINTS INDIA LTD., DOOR NO.III/835 C, 1ST FLOOR, VALIYARA CHAMBERS, K.K.ROAD, CHEMBUMUKKU, COCHIN-682021, REPRESENTED BY ITS ADMINISTRATION EXECUTIVE, SRI.BENNY SEBASTIAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO.V., STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD-678001. 2 ASSISTANT STATE TAX OFFICER, SQUAD NO.V., STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD-678001. 3 STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001, REPRESENTED BY SECRETARY TO GOVERNMENT. 4 GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI-110001, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE. 5 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN-682015. 6 STATE BANK OF INDIA, INDUSTRIAL FINANCE BRANCH, PUNE-411003, MAHARASHTRA STATE, REPRESENTED BY ITS BRANCH MANAGER. 7 MRC LOGISTICS (INDIA) PVT. LTD., TRANSPORT NAGAR, NIGDI, PUNE-411044, MAHARASHTRA STATE, REPRESENTED BY ITS MANAGER.
Wpc nO.3268 OF 2019 2 OTHER PRESENT: GP DR. THUSHARA JAMES. SC SBI SRI. AMAL GEORGE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner transported certain goods from Pondicherry to its branches in Kerala. When the authorities checked the documents carried along with the goods, they found the documents to be defective. Suspecting tax evasion, the authorities detained the goods and demanded penalty, as well as tax. Aggrieved, the petitioner filed W.P.(C) No.34121 of 2018 for the release of goods and for the expeditious completion of adjudication.
In terms of the judgment in W.P.(C) No.34121 of 2018, the petitioner furnished Bank Guarantee for the entire amount demanded, and had the goods released.
Later, the primary authority completed the adjudication and issued the Ext.P5 order imposing penalty, and appropriating the Bank Guarantee,too. The petitioner filed the Ext.P6 appeal against that order. But he apprehends that the authorities, in the meanwhile, may encash the
Wpc nO.3268 OF 2019 3 Bank Guarantee.
Heard the counsel for the petitioner and the Government Pleader.
I reckon that, in the interest of justice, the authorities will keep the Bank Guarantee untouched till the Ext.P6 is considered. With these observations, I dispose of the writ petition. DAMA SESHADRI NAIDU JUDGE Css/
Wpc nO.3268 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO. VC/V/57/2018-19 DATED 13/10/2018 ISSUED BY 2ND RESPONDENT U/S. 129 OF STATE GOODS AND SERVICE TAX ACT, 2017, DEMANDING IGST AND PENALTY UNDER IGST AND SGST ACT AND RULES, MERELY BY SUSPICION. EXHIBIT P2OF JUDGMENT DATED 17/10/2018 PASSED BY THIS HONOURABLE COURT IN WP(C) NO. 34121 OF 2018, IN DIRECTING TO RELEASE THE GOODS DETAINED AND TO CONDUCT ADJUDICATION. EXHIBIT P3OF BANK GUARANTEE NO.0896618BGOOO1167 DATED 24/10/2018 FOR RS. 3,90,766/- ISSUED BY 6TH RESPONDENT, PRODUCED BY 7TH RESPONDENT BEFORE 2ND RESPONDENT IN ACCORDANCE WITH EXT.P2 JUDGMENT. EXHIBIT P3 AOF BOND FOR RELEASE OF DETAINED GOODS FURNISHED BY THE PETITIONER BEFORE 2ND RESPONDENT. EXHIBIT P4OF LETTER DATED 17/11/2018 SUBMITTED BY PETITIONER AT THE TIME OF ADJUDICATION BEFORE 1ST RESPONDENT, IN REQUESTING TO CONSIDER E-WAY BILLS AND WORK SHOP BILL FOR BREAKDOWN OF TRANSPORT VEHICLE. EXHIBIT P5OF ORDER DATED 4/1/2019 PASSED BY 1ST RESPONDENT IMPOSING PENALTY U/S.129 OF IGST ACT 2017, COMMUNICATED TO PETITIONER ON 28/1/2019, MECHANICALLY, WITH A NON SPEAKING ORDER, WITHOUT ESTABLISHING A CLEAR CASE OF EVASION OF TAX, INDIRECTING 6TH RESPONDENT FOR ENCASHMENT OF EXT. P3 BANK GUARANTEE FURNISHED BY 7TH RESPONDENT. EXHIBIT P6OF APPEAL U/R.108(1) OF GST RULE 2017 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT.P5 PENALTY. EXHIBIT P7OF JUDGMENT DATED 3/1/2019 IN WP(c) NO. 73 OF 2019 PASSED THIS HON'BLE COURT ON SIMILAR SET OF FACT IN STAYING ENCASHMENT OF BANK GUARANTEE.
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.