M/S Tiger Steels vs. State Tax Officer, Squad No.Ii
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 16TH DAY OF JANUARY 2023 / 26TH POUSHA, 1944 WP(C) NO. 266 OF 2023 PETITIONER: M/S TIGER STEELS, AGED 37 YEARS 6/659,CHUTTIPPARA, VENGODI P.O., ELAPPULLY, PALAKKAD, PIN – 678 622. REPRESENTED BY RAMBABU KANKANI, MG. PARTNER. BY ADVS. P.S.SOMAN T.RADHAMONY RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO.II STATE GOODS & SERVICE TAX DEPARTMENT TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN – 678 001. 2 JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PIN – 678 001. 3
THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.266/2023 2 JUDGMENT The petitioner suffered an order under Section 129 of CGST/SGST Act. The goods and conveyance were released pending the proceedings, on the petitioner producing a bank guarantee and executing a bond. The first appeal filed by the petitioner has also been rejected. The remedy of the petitioner lies in approaching the Tribunal under Section 112 of the CGST/SGST Act. Since the Tribunal has not been constituted, the petitioner apprehends that the bank guarantee may be invoked. It is prayed that the invocation of the bank guarantee may be kept in abeyance till the petitioner is given an opportunity to approach the Tribunal with the second appeal, as and when the Tribunal is constituted.
Heard the learned Senior Government Pleader also. Having regard to the facts and circumstances of the case and taking into consideration the fact that the Goods and Services Tax Appellate Tribunal has not been constituted so far, this writ petition will stand disposed of directing the
W.P.(C)No.266/2023 3 respondents to ensure that the bank guarantee provided by the petitioner as a condition for interim release of goods and conveyance pending adjudication shall not be invoked, provided the petitioner keeps the bank guarantee alive. This order shall remain in force for a period of two months from the date on which the Tribunal is constituted. Thereafter, the petitioner shall be governed by any order, interim or final to be issued by the Tribunal. If the petitioner has paid the entire amount of tax due, the petitioner shall not be required to make any further deposit in terms of Section 112(8)(b) of the CGST/SGST Act. GOPINATH P. JUDGE ats
W.P.(C)No.266/2023 4 APPENDIX OF WP(C) 266/2023 PETITIONER EXHIBITS Exhibit P1OF THE INVOICE NO. 695 DATED 24- 06-2019 ISSUED TO M/S M.A.STEELS PVT. LTD., KANJIKODE, PALAKKAD BY THE PETITIONER Exhibit p2OF THE E-WAY BILL NO. 551115442439 DATED 24-06-2019 ACCOMPANIED WITH THE CONSIGNMENT ExhibitP 3OF THE ORDER NO. VC.II/13/19-20 DATED 28-06-2019 ISSUED BY THE ASSISTANT STATE TAX OFFICER ATTACHED TO SQUAD NO. II, SGST DEPARTMENT, PALAKKAD TO THE PETITIONER Exhibit p4OF THE BANK GUARANTEE NO. 0180BGFD000320 DATED 05-07-2019 FILED BY THE PETITIONER Exhibit P5OF THE ADJUDICATION ORDER NO. VC/II/13/2018-19 DATED 26-07-2019 PASSED BY THE 1ST RESPONDENT AND COMMUNICATED TO THE PETITIONER Exhibit P6OF THE 1ST APPELLATE ORDER NO. GSTA 144/2020 DATED 25-11-2022 PASSED BY THE 2ND RESPONDENT AND COMMUNICATED TO THE PETITIONER
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.