Godrej And Boyce Mfg Co LTD. vs. State Tax Officer - Kerala High Court, 04 November 2019

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 04TH DAY OF NOVEMBER 2019/ 13TH KARTHIKA, 1941 WP(C).No.29562 OF 2019 PETITIONER: M/S.GODREJ & BOYCE MFG CO LTD., SECOND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P.O, SOUTH KALAMASSERY , KOCHI-682 022, ERNAKULAM DISTRICT, REPRESENTED BY ITS SECRETARY BY ITS SENIOR MANAGER FINANCE, SRI. RAMESHPAI V P. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER SQUAD NO.IV, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, COCHIN - 682 024 2 ASSISTANT COMMISSIONER SPECIAL CIRCLE - I, SALES TAX COMPLEX, COCHIN - 682015 3 ASSISTANT COMMISIONER(APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX , COCHIN - 682015 4 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, COCHIN - 682 030 BY SMT.M.M.JASMINE, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.29562/2019 : 2 :

J U D G M E N T Against Ext.P5 penalty order under the KVAT Act, the petitioner has preferred Ext.P6 appeal together with Ext.P6(a) stay petition before the 3rd respondent. It is stated that the petitioner has already paid 25% of the disputed demand pending the appeal before the Appellate Authority. Taking note of the said submission, I dispose the writ petition with a direction to the 3rd respondent to consider and pass reasoned orders on Ext.P6 appeal within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P5 penalty order, shall be kept in abeyance till such time as orders are passed by the 3 rd respondent, as directed, and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 3rd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE prp/4/11/19

W.P.(C).No.29562/2019 : 3 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF INTER BRANCH STOCK TRANSFER CHALLAN NO.694357 DATED 20.02.2015 FOR TRANSPORT OF ONE CURRENCY COUNTING MACHINE PUNJAB TO COCHIN. EXHIBIT P1(a)OF ONLINE FORM NO.8FA DECLARATION DATED 21.02.2015 GENERATED ON THE BASIS OF EXT P1 ACCOMPANIED WITH THE CONSIGNMENT. EXHIBIT P2OF NOTICE DATED 25.02.2015 ISSUED U/S.47(2) OF KVAT ACT BY INTELLIGENCE INSPECTOR, SQUAD NO.IV , ERNAKULAM. EXHIBIT P3OF JUDGMENT DATED 12.03.2015 IN WP(C) NO.7838 OF 2015 PASSED BY THIS HON'BLE COURT IN DIRECTING TO RELEASE THE GOODS DETAINED AS PER EXT.P2. EXHIBIT P4OF DEMAND DRAFT FOR RS.17,208/- SUBMITTED BEFORE INTELLIGENCE INSPECTOR FOR RELEASE OF GOODS IN ACCORDANCE WITH EXT P3 JUDGMENT. EXHIBIT P4(a)OF BOND FOR RS.51,623/- SUBMITTED ALONG WITH EXT. P4 IN COMPLIANCE TO EXT P3 JUDGMENT. EXHIBIT P5OF ORDER DATED 20.03.2018 PASSED U/S.47(6) OF THE KVAT ACT, IMPOSING PENALTY BY 1ST RESPONDENT, COMMUNICATED TO THE PETITIONER ON 25.10.2019. W.P.(C).No.29562/2019 : 4 : EXHIBIT P6OF APPEAL DATED 30.10.2019 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT P5 PENALTY. EXHIBIT P6(a) RESPONDENTS EXHIBITS:OF STAY PETITION DATED 30.10.2019 SUBMITTED BEFORE 3RD RESPONDENT, ALONG WITH EXT P6 APPEAL. NIL. //// P.S. TO JUDGE