M D Denny Davis vs. State Tax Officer - Kerala High Court, 29 May 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941 WP(C).No. 14817 of 2019 PETITIONER/S: M D DENNY DAVIS, PROPRIETOR, DD ENTERPRISES, TC NO.13/715, BEHIND LOURDS CHURCH, THRISSUR - 680 005. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.1, PUTHOLE, THRISSUR - 680 004. 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, PUTHOLE, THRISSUR - 680 004. 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN - 682 015. 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL STATE GOODS AND SERVICES TAX COMPLEX, ERNAKULAM, COCHIN - 682 015. 5 STATE BANK OF INDIA SME BRANCH, THRISSUR - 680 001, REPRESENTED BY ITS CHIEF MANAGER. BY DR.THUSHARA JAMES, GOVERNMENT PLEADER BY SRI. JAICE JACOB, STANDING COUNSEL, SBI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 14817 of 2019 2

JUDGMENT

Heard Sri. Tomson.T. Emmanuel, the petitioner's counsel and Dr.Thushara James, the learned Government Pleader.

The petitioner prays for a direction to the fourth respondent to consider and dispose of Ext.P6(a) stay petition expeditiously.

Having regard to the circumstances of the case, the writ petition is disposed of, directing the fourth respondent to consider and dispose of Ext.P6(a) stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. The recovery proceedings pursuant to the orders under appeal before the fourth respondent are stayed for two months from today. S.V.BHATTI JUDGE ajt

WP(C).No. 14817 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 19.8.2016 ISSUED U/S. 47(2) OF THE KVAT ACT IN DEMANDING SECURITY DEPOSIT BY INTELLIGENCE INSPECTOR, SQUAD NO.IV, PALAKKAD. EXHIBIT P2 COPY OF CASH SECURITY, BEING 25% OF DISPUTED PENALTY REMITTED FOR RELEASE OF THE GOODS DETAINED IN EXT.P1, IN ACCORDANCE WITH DIRECTION OF THIS HON'BLE COURT. EXHIBIT P2 (a) COPY OF BANK GUARANTEE NO.BG 14/16-17 DATED 26.8.2016 FOR RS.10,22,850/- BEAING 75% DISPUTED PENALTY FURNISHED FOR RELEASE OF THE GOODS DETAINED IN EXT. P1, IN ACCORDANCE WITH DIRECTION OF THIS HON'BLE COURT. EXHIBIT P3 COPY OF ORDER DATED 20.2.2017 PASSED BY IST RESPONDENT U/S.47(6) OF THE KVAT ACT IN CONVERTING SECURITY DEPOSIT INTO PENALTY ON NEW AND FRESH REASON. EXHIBIT P4 COPY OF APPEAL IN FORM NO.29 DATED 27.2.2017, SUBMITTED BEFORE 3RD RESPONDENT, AGAINST EXT.P3 PENALTY. EXHIBIT P5 COPY OF IST APPELLATE ORDER DATED 25.7.2018 IN KVAT NO.167/2017 SERVED TO APPELLANT ON 5.4.2019 BY 3RD RESPONDENT. EXHIBIT P6 COPY OF 2ND APPEAL DATED 24.5.2019 SUBMITTED BEFORE 4TH RESPONDENT AGAINST EXT.P5 IST APPELLATE ORDER. EXHIBIT P6 (a) COPY OF AFFIDAVIT AND PETITION FOR STAY SUBMITTED ALONG WITH EXT.P6 APPEAL BEFORE 4TH RESPONDENT. EXHIBIT P7 COPY OF JUDGMENT DATED 18.3.2019 IN WPC NO.8090 OF 2019 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACTS.