M/S Huawei Telecommunications INDIA vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 9TH DAY OF FEBRUARY 2023 / 20TH MAGHA, 1944 WP(C) NO. 33114 OF 2022 PETITIONER: M/S HUAWEI TELECOMMUNICATIONS INDIA COMPANY PRIVATE LIMITED, 9TH FLOOR, CAPITAL CYBERSCAPE, GURUGRAM MANESAR URBAN COMPLEX, SECTOR - 59, ULLAHWAS, GURUGRAM, HARYANA, PIN – 122 011 REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR.AMIT DUGGAL. BY ADVS. M.A.ABDUL HAKHIM JOSEPH GEORGE M.A.AZEEZ MUSHTAQUE RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN – 695 001 2 DEPUTY COMMISSIONER OF STATE TAX (INT.), OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (INT.), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN., PIN – 682 024 DR. THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 33114 OF 2022 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.33114 of 2022 ------------------------------------------- Dated this the 09th day of February, 2023 JUDGMENT See order dated 01.02.2023. Even though the petitioner had sought time to get instructions regarding the statement made by the Government Pleader that the Bank guarantee has already been released to the representative of the petitioner who is a Chartered Accountant, the counsel for the petitioner submits that the petitioner has not received the same till date. I do not find any reason to doubt the submission made by the Government Pleader which is also supported by a letter dated 29.05.2017 issued to the Manager of the Axis Bank. Since the Bank has already been informed about return of the Bank guarantee, there would be no cause for the petitioner to have further grievance regarding the Bank guarantee. The submission made by the Government Pleader is recorded and the writ petition is closed. T.R.RAVI sn JUDGE

WP(C) NO. 33114 OF 2022 3 APPENDIX OF WP(C) 33114/2022 PETITIONER'S EXHIBITS Exhibit P1 A PHOTOSTAT COPY OF THE SAID NOTICE DATED 10/10/2013 WITH OR NO.86/13-14/OUT ISSUED BY THE COMMERCIAL TAX INSPECTOR, MANJESWAR Exhibit P2 A PHOTOSTAT COPY OF THE SAID NOTICE DATED 10/10/2013 WITH OR NO.87/13-14/OUT ISSUED BY THE COMMERCIAL TAX INSPECTOR, MANJESWAR. Exhibit P3 A PHOTOSTAT COPY OF THE BANK GUARANTEE DATED 28/10/2013 ISSUED BY AXIS BANK FOR THE PETITIONER Exhibit P4 A PHOTOSTAT COPY OF THE LETTER DATED 18/03/2016 SUBMITTED BY THE PETITIONER TO THE INSPECTING ASST. COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, THEVARA, ERNAKULAM Exhibit P5 A PHOTOSTAT COPY OF THE REPLY UNDER RTI ACT DATED 27/04/2019 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT TO THE PETITIONER Exhibit P6 PHOTOSTAT COPY OF THE LETTER DATED 30/05/2019 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P7 PHOTOSTAT COPY OF THE LETTER DATED 21/09/2020 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. Exhibit P8 A PHOTOSTAT COPY OF THE ORDER DATED 07/04/2022 OF THE HON'BLE HIGH COURT OF DELHI IN W.P.(C) NO.5775/2022 FILED BY THE PETITIONER RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE