Jacob Philip vs. The Assistant Commissioner - Kerala High Court, 19 March 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939 WP(C).No. 9384 of 2018 PETITIONER(S) 1 MR. JACOB PHILIP PHILIPS COTTAGE, MOONNALAM, ADOOR P.O., PATHANAMTHITTA. 2 M/S. RANA AND PHILIP CONTRACTOR, A-259, SHAHABAD DAULATPUR, NEAR D.T.U.NORTH WEST DELHI - 110042, REPRESENTED BY ITS MANAGING PARTNER MR. JACOB PHILIP. BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT(S): 1. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, PATHANAMTHITTA - 689 645. 2. THE STATE TAX OFFICER, SQUAD NO.1, STATE GST DEPARTMENT, PATHANAMTHITTA - 689 645. 3. IDBI BANK LIMITED, 4TH FLOOR, INDIAN RED CROSS SOCIETY BUILDING, 1, RED CROSS ROAD, NEW DELHI - 110001. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN R3 BY SRI.P.PAULOCHAN ANTONY, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 9384 of 2018 (W) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE BANK GUARANTEE DATED 17.04.17. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 09.02.18. EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 16.03.18. EXHIBIT P4 TRUE COPY OF THE APPLICATION FOR STAY. RESPONDENTS EXHIBITS: NIL /TRUE COPY/ VPS PS TO JUDGE P.B.SURESH KUMAR, J. --------------------------------------------- W.P.(C) No.9384 of 2018 --------------------------------------------- Dated this the 19th day of March, 2018

JUDGMENT In terms of Ext.P2 order, penalty was imposed on the first petitioner by the second respondent under Section 47(6) of the Kerala Value Added Tax Act (the Act). Aggrieved by Ext.P2 order, the first petitioner preferred Ext.P3 appeal. Ext.P4 is the application for stay preferred by the first petitioner in Ext.P3 appeal. The case of the petitioners is that earlier the petitioners got release of the goods referred to in the writ petition which were detained by the second respondent, by furnishing bank guarantee and steps are being taken by the second respondent for encashing the said bank guarantee during the pendency of Ext.P3 appeal.

WPC 9384/18 The petitioners, therefore, seek appropriate orders in this regard in this writ petition.

Heard the learned counsel for the petitioners as also the learned Government Pleader.

Having regard to the fact that the petitioners have already furnished bank guarantee for the amount covered by Ext.P2 order, I deem it appropriate to dispose of the writ petition directing the first respondent to dispose of Ext.P3 appeal on merits, within three months from the date of receipt of a copy of the judgment. Ordered accordingly. Needless to say that until orders are passed on Ext.P3 appeal as directed, the bank guarantee furnished by the petitioners referred to in the writ petition shall not be encashed. P.B.SURESH KUMAR, JUDGE vps 20/3 // PS to Judge