Heard together (2 matters)
W.P.(C) NO.746/2017
W.P. (C) No.7809 of 2018
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 8TH DAY OF MARCH 2018 / 17TH PHALGUNA, 1939
WP(C).No. 7809 of 2018
PETITIONER(S)
M/S. VOLTAS LIMITED,
39/3608, SHEMA BUILDING, MG ROAD, RAVIPURAM,
KOCHI- 682 016, ERNAKULAM DISTRICT,
REPRESENTED BY ITS HEAD - SHARE SERVICE CENTRE -
MS.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
SRI.RAJA KANNAN
RESPONDENT(S):
1. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM DISTRICT, THIRUVANANTHAPURAM - 695 001.
2. THE INTELLIGENCE INSPECTOR,
COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY,
MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM DISTRICT - 683 543.
3. THE INTELLIGENCE OFFICER,
COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY,
MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM DISTRICT - 683 543.
4. BANK OF INDIA,
SHANMUGHAM ROAD, ERNAKULAM DISTRICT - 682 031,
REPRESENTED BY ITS MANAGER.
R1 TO R3 BY GOVERNMENT PLEADER SMT.M.M.JASMINE
R4 BY ADV. SRI.J.HARIKUMAR, S.C
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-03-2018, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
Msd.
09/03/2018
WP(C).No. 7809 of 2018 (A)
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 2ND RESPONDENT.
EXHIBIT-P2: THE TRUE COPY OF THE BANK GUARANTEE DATED
12.03.2015 ISSUED BY THE 4TH RESPONDENT IN FAVOUR
OF THE 2ND RESPONDENT.
EXHIBIT-P3: THE TRUE COPY OF THE RENEWED BANK GUARANTEE
DATED 17.03.2017 ISSUED BY THE 4TH RESPONDENT IN
FAVOUR OF THE 2ND RESPONDENT.
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 STATE TAX OFFICER, SQUAD NO.V,
KERALA SGST DEPARTMENT, MATTANCHERRY AT
PERUMBAVOOR (PRESENT DESIGNATION OF THE 3RD
RESPONDENT UNDER THE GST ACT) ADDRESSED TO
THE 4TH RESPONDENT (WITHOUT ENCLOSURE).
EXHIBIT-P6: THE TRUE COPY OF THE JUDGMENT DATED 10.01.2017
PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.746/2017.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.S.TO JUDGE
Msd.
09/03/2018
A. MUHAMED MUSTAQUE, J.
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W.P. (C) No.7809 of 2018
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Dated this the 8th day of March, 2018
J U D G M E N T The petitioner, as against the penalty order, Ext.P4, wants to prefer an appeal. In the meanwhile, based on the penalty order, recovery proceedings are initiated by invoking bank guarantee. Ext.P5 is the communication in this regard.
2.In view of the above, the following direction is issued: To enable the petitioner to workout their appellate remedy, invocation of the bank guarantee shall stand stayed for a period of one month from today. This writ petition is disposed of as above. A. MUHAMED MUSTAQUE JUDGE smp
