M/S. Pavit Ceramics PVT. LTD. vs. State Of Kerala - Kerala High Court, 21 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 21ST DAY OF JULY 2022 / 30TH ASHADHA, 1944 WP(C) NO. 23662 OF 2022 PETITIONER: M/S. PAVIT CERAMICS PVT. LTD. DAHEJ ROAD, VILLAGE JOLWA,GUJARAT, PIN - 380015 REPRESENTED BY ITS DEPUTY REGIONAL SALES MANAGER AND AUTHORIZED SIGNATORY, SHRI. BIJU THOMAS. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM, PIN - 695001 2 THE JOINT COMMISSIONER (APPEALS) V, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN – 682015. 3 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO. III, MATTANCHERRY @ ALUVA 683 101 ERNAKULAM DISTRICT, PIN - 683101 4 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.VI, MATTANCHERRY, MOBILE SQUAD @ MINI CIVIL STATION, MUVATTUPUZHA, PIN - 686661 5 THE MANAGER,UNION BANK OF INDIA PRAHLAD NAGAR BRANCH, AHMEDABAD, PIN - 380015 BY ADVS. GOVERNMENT PLEADER SHRI.A.S.P.KURUP, SC, UBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.23662/2022 -2-

J U D G M E N T The petitioner has approached this court being aggrieved by the fact that recovery proceedings are initiated to recover amounts under Ext.P1 as affirmed by Ext.P3 though the petitioner has been unable to file an appeal against Ext.P3 order of the First Appellate Authority since the Goods and Services Tax Appellate Tribunal has not been constituted. It is submitted that at the first appellate stage the petitioner remitted 20% of the amount of penalty imposed by the original authority and also furnished a bank guarantee for the entire amount.

The learned Senior Government Pleader submits that the recovery against the petitioner can be kept in abeyance on condition that the bank guarantee is kept alive, considering the fact that the appellate authority has not been constituted so far. Taking note of the above submissions, this writ petition will stand disposed of directing that on the condition that the bank guarantee furnished by the petitioner is kept alive, the proceedings for recovery of any amount due under Ext.P1 order of penalty shall be kept in abeyance. GOPINATH P. JUDGE AMG

W.P (C) No.23662/2022 -3- APPENDIX OF WP(C) 23662/2022 PETITIONER EXHIBITS Exhibit-P1OF ORDER DATED 25.9.2019 PASSED BY THE STATE TAX OFFICER, SQUAD III, THE 3RD RESPONDENT. Exhibit-P2OF THE BANK GUARANTEE DATED 6.2.2021 Exhibit-P3OF THE ORDER DATED 14.3.2022. Exhibit-P4OF THE COMMUNICATION DATED 29.6.2022 OF THE 4TH RESPONDENT.