Blr Logistics (I) Limited vs. Assistant State Tax Officer - Kerala High Court, 08 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 08TH DAY OF AUGUST 2019 / 17TH SRAVANA, 1941 WP(C).No.21680 OF 2019(H) PETITIONER: BLR LOGISTICS (I) LIMITED D-201/202,LOTUS CORPORATE PARK, JAY COACH NAKA,W.E.HIGHWAY,GOREGAON(EAST), MUMBAI-400063,REPRESENTED BY ITS DIRECTOR MOHAN MENGHANI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER MOBILE SQUAD NO.1, KASARAGOD-671121. 2 THE STATE TAX OFFICER, MOBILE SQUAD NO.1, KASARAGOD-671121. 3 THE DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE,ERANHIPPALAM,KOZHIKODE-673006. BY DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21680 OF 2019(H) 2

J U D G M E N T Heard Sri S. Anil Kumar, for the petitioner and Dr.Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the third respondent to consider and dispose of Ext.P7 stay petition expeditiously.

Having regard to the circumstances of the case, the writ petition is disposed of directing the third respondent to consider and dispose of Ext.P7 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. Stay of encashment of Bank Guarantee already furnished by the petitioner is granted till the stay petition is disposed of. S.V.BHATTI JUDGE DCS

WP(C).No.21680 OF 2019(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE NO.22.10.2018. EXHIBIT P2 COPY OF E-WAY BILL NO.151076091192 DATED 22/10/2018. EXHIBIT P3 A COPY OF THE DETENTION ORDER DATED 24.10.2018 OF THE 1ST RESPONDENT. EXHIBIT P3 A A COPY OF THE NOTICE DATED 24.10.2018 ISSUED UNDER SECTION 129(3)OF THE SGST ACT. EXHIBIT P4 COPY OF BANK GUARTANTEE DATED 30.10.2018 ISSUED BY THE ICICI BANK LIMITED,TRANS TRADE CENTRE,ANDHERI(E)MUMBAI-400093. EXHIBIT P4 A COPY OF AMENDED BANK GUARANTEE DATED 11.04.2019 ISSUED BY THE ICICI BANK LIMITED,TRANS TRADE CENTRE,ANDHERI(E)MUMBAI-400093. EXHIBIT P5 COPY OFN NO:MS 1/04/2018-19 DATED 15.5.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P6 COPY OF APPEAL MEMORANDUM FILED BEFORE THE 3RD RESPONDENT. EXHIBIT P7 COPY OF STAY PETITION FILED IN EXT.P6 APPEAL.