Malabar Food Stuff Company vs. State Tax Officer, State Goods And Services Tax Department - Kerala High Court, 18 March 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WP(C).No. 8090 of 2019 PETITIONER/S: MALABAR FOOD STUFF COMPANY VIII/2201, KILIBAR ROAD, COCHIN-682002, REPRESENTED BY ITS MANAGER SRI. V.VITAL PRABHU. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT SQUAD NO.IV, EDAPALLY, COCHIN-682024. 2 STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, SALES TAX COMPLEX, COCHIN-682002. 3 DEPUTY COMMISSIONER(APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN-682015. 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, STATE GOODS AND SERVICES TAX COMPLEX, ERNAKULAM, COCHIN-682015. 5 THE UNION BANK LTD, COCHIN MAIN BRANCH, MATTANCHERY, REPRESENTED BY ITS BRANCH MANAGER-682002. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8090 of 2019 2

JUDGMENT The petitioner aggrieved by Ext.P3 penalty order has filed Ext.P6 appeal before the Tribunal. The petitioner also filed application for stay. The petitioner has already

furnished

a bank

guarantee. Petitioner apprehends revocation of bank guarantee before considering the stay application by the Tribunal.

Considering the above, there shall be a direction to the respondent not to invoke the bank guarantee pending consideration of the stay application by the Tribunal. The Tribunal is directed to dispose of the stay application within a period of two months from the date of receipt of a copy of this judgment after notice to the petitioner. Further proceedings based on Section 25(1) of WP(C).No. 8090 of 2019 3 the KVAT Act depends upon the outcome of the challenge made by the petitioner as against the penalty order before the Tribunal. The writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE Sb/18/03/2019 JUDGE

WP(C).No. 8090 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 18.07.2011 ISSUED U/S. 47(2) OF THE KVAT ACT IN DEMANDING SECURITY DEPOSIT, BY INTELLIGENCE INSPECTOR, SQUAD NO.1, KATTAPPANA. EXHIBIT P2 COPY OF BANK GUARANTEE NO.337201GL00012 DATED 18.07.2011 FOR RS.6,66,020/- ISSUED BY 5TH RESPONDENT FOR RELEASE OF DETAINED GOODS. EXHIBIT P3 COPY OF ORDER DATED 29.12.2016 ISSUED U/S. 47(6) OF THE KVAT ACT, BY 1ST RESPONDENT IMPOSING PENALTY. EXHIBIT P4 COPY OF APPEAL IN FORM NO.29 DATED 07.02.2017, SUBMITTED BEFORE 3RD RESPONDENT, AGAINST EXT P3 PENALTY. EXHIBIT P5 COPY OF 1ST APPELLATE ORDER DATED 18.12.2018 IN KVATA NO.426/2017 SERVED TO APPELLANT ON 06.03.2019 BY 3RD RESPONDENT. EXHIBIT P6 COPY OF 2ND APPEAL DATED 14.03.2019 SUBMITTED BEFORE 4TH RESPONDENT AGAINST EXT P5 1ST 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 NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT BY 2ND RESPONDENT PROPOSING BEST JUDGMENT ASSESSMENT FOR 2011-12 BASED ON EXT P3 PENALTY. RESPONDENTS EXTS: NIL //// P.A TO JUDGE