Advanced Construction Technologies PVT. LTD. vs. The Deputy Commissioner - Kerala High Court, 24 August 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 24TH DAY OF AUGUST 2020 / 2ND BHADRA, 1942 WP(C).No.15744 OF 2020(P) PETITIONER/S: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD., DOOR NO. VII/267A, MALIKAMPEEDIKA, ALANGAD VILLAGE, KOTTAPURAM KARA, ALUVA 683511 ERNAKULAM DISTRICT, REPRESENTED BY MR. SUNIL KUMAR C.N AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER SPECIAL CIRCLE III STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM 682 015 Addl.R2 INTELLIGENCE OFFICER RAPID ACTION ERNAKULAM Addl.R2 IS SUO MOTU IMPLEADED AS PER ORDER DATED 24.08.2020 OTHER PRESENT: GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2020, ALONG WITH WP(C).15793/2020(Y), WP(C).15812/2020(B), WP(C).15845/2020(E), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 24TH DAY OF AUGUST 2020 / 2ND BHADRA, 1942 WP(C).No.15793 OF 2020(Y) PETITIONER/S: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD., DOOR NO.VII/267A, MALIKAMPEEDIKA, ALANGAD VILLAGE, KOTTAPURAM KARA, ALUVA -683 511, ERNAKULAM DISTRICT, REPRESENTED BY MR.SUNIL KUMAR C.N. AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682 015. Addl.R2 INTELLIGENCE OFFICER RAPID ACTION ERNAKULAM Addl.R2 IS SUO MOTU IMPLEADED AS PER ORDER DATED 24.08.2020 GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2020, ALONG WITH WP(C).15744/2020(P), WP(C).15812/2020(B), WP(C).15845/2020(E), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 24TH DAY OF AUGUST 2020 / 2ND BHADRA, 1942 WP(C).No.15812 OF 2020(B) PETITIONER/S: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD., DOOR NO.VII/267 A, MALIKAMPEEDIKA, ALANGAD VILLAGE, KOTTAPURAM KARA, ALUVA - 683511, ERNAKULAM DISTRICT, REPRESENTED BY MR.SUNIL KUMAR C.N.- AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682015. Addl.R2 INTELLIGENCE OFFICER RAPID ACTION ERNAKULAM Addl.R2 IS SUO MOTU IMPLEADED AS PER ORDER DATED 24.08.2020 GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2020, ALONG WITH WP(C).15744/2020(P), WP(C).15793/2020(Y), WP(C).15845/2020(E), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 24TH DAY OF AUGUST 2020 / 2ND BHADRA, 1942 WP(C).No.15845 OF 2020(E) PETITIONER/S: ADVANCED CONSTRUCTION TECHNOLOGIES PVT. LTD., DOOR NO.VII/267A, MALIKAMPEEDIKA, ALANGAD VILLAGE, KOTTAPURAM KARA, ALUVA - 683 511, ERNAKULAM DISTRICT REPRESENTED BY MR.SUNIL KUMAR C.N. AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682015. Addl.R2 INTELLIGENCE OFFICER RAPID ACTION ERNAKULAM Addl.R2 IS SUO MOTU IMPLEADED AS PER ORDER DATED 24.08.2020 GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2020, ALONG WITH WP(C).15744/2020(P), WP(C).15793/2020(Y), WP(C).15812/2020(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 5

JUDGMENT The petitioners have approached this Court seeking a direction to the respondents to refund the security amounts deposited by them in connection with transportation of goods that were detained at the instance of the respondents. It is the case of the petitioners that in view of the appellate orders that have since been passed in their favour, they are entitled to a release of the security deposit amounts, as also a return of the simple bonds that were furnished by them at the time of obtaining a release of the consignments.

The learned Government Pleader would submit, on instructions, that although there was some misunderstanding with regard to the authority before whom the application for refund, as also the return of the security bond, had to be submitted, during the course of these proceedings, the respondents have been able to locate the details of the security deposits made by the petitioner, which was through demand drafts in two cases and through Bank Guarantees in the other two cases. It is assured by the learned Government Pleader that the application for refund of the security deposit and return of the simple bond would be processed, and the refund and return effected, within an outer time limit of four months from today. Taking note of the said assurance of the learned Government Pleader on instructions, these writ petitions are now disposed by directing the respondents to process the application for refund/release of the security deposit and simple

WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 6 bond and pass orders thereon within an outer time limit of four months from the date of receipt of a copy of this judgment, if need be, after hearing the petitioner, either through physical hearing or video conferencing. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 7 APPENDIX OF WP(C) 15744/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FIRST APPELLATE ORDER DATED 01-09-2015 IN KVAT APPEAL NO. 2970/2014 OF THE ASSISTANT COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM EXHIBIT P2OF THE SECOND APPELLATE ORDER DATED 20-03-2020 IN T.A (VAT) NO. 53/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, EERNAKULAM EXHIBIT P3OF THE APPLICATION DATED 21-07- 2020 FOR REFUND/RELEASE OF THE SECURITY DEPOSIT AND SIMPLE BOND SUBMITTED TO THE RESPONDENT. EXHIBIT P4OF THE CIRCULAR NO. 9/2016 DATED 25-07-2016, ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT P5OF THE LETTER NO.B1-1056/A/2020 DATED 11.8.2020 RECEIVED BY THE RESPONDENT FROM THE DEPUTY COMMISSIONER, NEYYATTINKARA.

WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 8 APPENDIX OF WP(C) 15793/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FIRST APPELLATE ORDER DATED 02/09/2015 IN KVAT APPEAL NO.2971/2014 OF THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P2OF THE SECOND APPELLATE ORDER DATED 20/03/2020 IN T.A.(VAT) NO.54/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. EXHIBIT P3OF THE APPLICATION DATED 21/07/2020 FOR REFUND/RELEASE OF SECURITY DEPOSIT AND SIMPLE BOND SUBMITTED TO THE RESPONDENT. EXHIBIT P4 25/07/2016, ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT P5OF THE LETTER NO-B1-1056/A/2020 DATED 11.8.2020 RECEIVED BY THE RESPONDENT FROM THE DEPUTY COMMISSIONER, NEYYATTINKARA.

WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 9 APPENDIX OF WP(C) 15812/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FIRST APPELLATE ORDER DATED 30.11.2015 IN KVAT APPEAL NO.2969/2014 OF THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM. EXHIBIT P2OF THE SECOND APPELLATE ORDER DATED 20.3.2020 INT.A.(VAT)NO.114/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. EXHIBIT P3OF THE APPLICATION DATED 9.7.2020 FOR REFUND/RELEASE OF BANK GUARANTEE AND SIMPLE BOND SUBMITTED TO THE RESPONDENT. EXHIBIT P4

25.7.

2016, ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM.

WP(C).No.15744 OF 2020(P)AND CONNECTED CASES 10 APPENDIX OF WP(C) 15845/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE FIRST APPELLATE ORDER DATED 30/11/2015 IN KVAT APPEAL NO.2968/2014 OF THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. EXHIBIT P2OF THE SECOND APPELLATE ORDER DATED 20/03/2020 IN T.A.(VAT) NO.113/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. EXHIBIT P3OF THE APPLICATION DATED 09/07/2020 FOR REFUND/RELEASE OF BANK GUARANTEE AND SIMPLE BOND SUBMITTED TO THE RESPONDENT. EXHIBIT P4 25/07/2016, ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM.