K.Karunakaran vs. The Asst.State Tax Officer - Kerala High Court, 15 October 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 15TH DAY OF OCTOBER 2018 / 23RD ASWINA, 1940 WP(C).No. 33548 of 2018 PETITIONER/S: K.KARUNAKARAN, AGED 47, S/O P. KURUPPAIH, PROPRIETOR, M/S BHARATH CONSTRUCTION COMPANY, SOUTH STREET, GANGA VALLI, SELAM - 636 105. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.STATE TAX OFFICER, SQUAD NO.1, KERALA STATE GST DEPARTMENT, MATTANCHERRY AT ALUVA - 683 101. 2 THE STATE TAX OFFICER, SQUAD NO.1, DEPARTMENT OF STATE GST DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683 101. 3 THE KARUR VYSYA BANK LTD., ATTUR BRANCH, VIA SELEM, PIN-636 101, REPRESENTED BY ITS SENIOR MANAGER. 4 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. SMT. M.M. JASMINE , GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 33548 of 2018 2

JUDGMENT The petitioner, proprietor of a Company, transported certain goods ostensibly from Ghaziabad. But on the way to Kerala, the authorities checked the documents carried along with the goods and found that the Ext.P2 e-way bill is not fully filled up. Suspecting tax evasion, the authorities detained the goods and thereby demanded security deposit and penalty. Aggrieved, the petitioner filed WPC No.26986 of 2018 for the release of goods and for the expeditious completion of adjudication.

In terms of the judgment in WPC No.26986 of2018, the petitioner furnished bank guarantee for the tax and penalty imposed, and had the goods released.

Later, the primary authority completed the adjudication and issued the Ext.P7 order, against which the petitioner intends to file a statutory appeal—within limitation. But he apprehends that the authorities, in the meanwhile, may encash the bank guarantee.

The learned Government Pleader, on the other hand, submits that the appellate authority has already been constituted under Section 107(1) of the CGST/SGST Act;

WP(C).No. 33548 of 2018 3 the petitioner may file the statutory appeal in time. Therefore, I restrain the authorities from invoking the bank guarantee under Ext.P7 till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. With these observations, I dispose of this writ petition DAMA SESHADRI NAIDU JUDGE hmh

WP(C).No. 33548 of 2018 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.011 ISSUED BY THE RAIL ENGINEERS(INDIA) GHAZIABAD. EXHIBIT P2 COPY OF E-WAY BILL NO.4610 1936 9733. EXHIBIT P3 COPY OF NOTICE IN FROM GST MOV-02 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 A COPY OF NOTICE IN FROM GST MOV-01 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF NOTICE IN FORM GST MOV-7 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 A COPY OF NOTICE IN FORM GST MOV-4 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 COPY OF JUDGMENT IN WP(C)NO.26986/2018 OF THIS HON'BLE COURT. EXHIBIT P6 COPY OF BANK GUARANTEE FROM THE 3RD RESPONDENT BANK. EXHIBIT P7 RESPONDENT'S EXHIBITS COPY OF ORDER ISSUED BY THE 2ND RESPONDENT. NIL //// PA to Judge