Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 8TH DAY OF JUNE 2018 / 18TH JYAISHTA, 1940
WP(C).No. 19019 of 2018
PETITIONER(S)
M/S.VOLTAS LIMITED
39/3608, SHEMA BUILDING, M.G ROAD, RAVIPURAM,
KOCHI - 682 016, ERNAKULAM DISTRICT, REPRESENTED
BY ITS HEAD-SHARE SERVICE CENTER- TREESA BETTY FIGARUS.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR
SRI.P.GOPINATH
SRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SRI.PAULOSE C. ABRAHAM
RESPONDENT(S):
1. STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM
DISTRICT, PIN - 695 001.
2. DEPUTY COMMISSIONER(APPEALS),
SGST DEPARTMENT, 4TH FLOOR, COMMERCIAL TAX COMPLEX,
PERUMANOOR P.O,KOCHI, ERNAKULAM DISTRICT - 682 015.
3. THE INTELLIGENCE OFFICER,
COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY, MINI CIVIL
STATION, PERUMBAVOOR, ERNAKULAM DISTRICT - 683 543,
NOW RE-DESIGNATED AS:- STATE TAX OFFICER, KERALA STATE
GST DEPARTMENT, SQUAD NO.V, MATTANCHERRY AT
PERUMBAVOOR
ERNAKULAM DISTRICT.
4. BANK OF INDIA,
SHANMUGHAM ROAD, ERNAKULAM DISTRICT - 682 031,
REPRESENTED BY ITS MANAGER.
R4 BY ADV. SRI.J.HARIKUMAR, SC, BANK OF INDIA
BY SRI. V.K.SHAMSUDEEN (SR.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 19019 of 2018 (B)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 THE TRUE COPY OF THE NOTICE DATED 16.02.2015
ISSUED UNDER SECTION 47(2) OF THE KVAT ACT, BY
THE INTELLIGENCE INSPECTOR, SQUAD NO.V,
MATTANCHERRY.
EXHIBIT P2 THE TRUE COPY OF THE BANK GUARANTEE DATED
12.03.2015 ISSUED BY THE 4TH RESPONDENT IN FAVOUR
OF THE INTELLIGENCE INSPECTOR, SQUAD NO. V
MATTANCHERRY.
EXHIBIT P3 THE TRUE COPY OF THE RENEWED BANK GUARANTEE
DATED 29.03.2018 ISSUED BY THE 4TH RESPONDENT IN
FAVOUR OF THE INTELLIGENCE INSPECTOR, SQUAD
NO.V, MATTANCHERRY.
EXHIBIT P4 THE TRUE COPY OF THE ORDER NO. 1300/14-15 DATED
25-04-2017 ISSUED BY THE 3RD RESPONDENT UNDER
SECTION 47 OF THE KVAT.
EXHIBIT P5 THE TRUE COPY OF THE LETTER DATED 01.03.2018
ISSUED BY THE 3RD RESPONDENT ADDRESSED TO THE
4TH RESPONDENT.
EXHIBIT P6 A TRUE COPY OF THE JUDGMENT DATED 08.03.2018 OF
THIS HON'BLE COURT IN W.P(C) NO.7809/2018.
EXHIBIT P7 A TRUE COPY OF THE APPEAL DATED 31.03.2018
(WITHOUT ANNEXURES) FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT.
EXHIBIT P8 A TRUE COPY OF THE STAY PETITION DATED 31.03.2018
FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.19019 of 2018
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Dated this the 8th day of June, 2018
J U D G M E N T
Aggrieved by Ext.P4 penalty order, the petitioner preferred Ext.P7 appeal before the second respondent. Ext.P8 is the stay petition preferred by the petitioner in Ext.P7 appeal. The case of the petitioner is that earlier when the goods of the petitioner were interdicted by the third respondent, the petitioner had to furnish bank guarantee for the release of the same. It is stated that since the proceedings have now culminated in Ext.P4 order, steps are being taken to invoke the bank guarantee furnished by the petitioner. It is the specific case of the petitioner that in so far as the petitioner preferred an appeal challenging the order imposing penalty and in so far as the stay petition preferred by the petitioner is pending
W.P.(c).No.19019 of 2018 : 2 : consideration, it is appropriate for the respondents to invoke the bank guarantee. They, therefore, seek appropriate directions in this regard in this writ petition.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader. In so far as the petitioner has already furnished the bank guarantee for the entire amount covered by the penalty order, the writ petition is disposed of directing the second respondent to dispose of the appeal preferred by the petitioner within three months, after affording the petitioner an opportunity of hearing. Needless to say that until orders are passed as directed above, the bank guarantee furnished by the petitioner shall not be invoked. The petitioner, however, shall keep the bank guarantee alive, till the disposal of the appeal. P.B.SURESH KUMAR
JUDGE rsr
