E. Easai vs. State Tax Officer - Kerala High Court, 17 September 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 17TH DAY OF SEPTEMBER 2018 / 26TH BHADRA, 1940 WP(C).No. 30421 of 2018 PETITIONER/S: E. EASAI ESMAJAL HOUSE, NEDUVILAI, EDAICODE P.O., KANYAKUMARI DISTRICT, TAMIL NADU. BY ADV. P.S SOMAN PULLADAN RESPONDENT/S: 1 STATE TAX OFFICER,SQUAD-1, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-PIN- 695 002 2 THE MANAGER, INDIAN BANK, EDAICODE BRANCH, KANYAKUMARI DISTRICT, TAMIL NADU-629152 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GP DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 30421 of 2018

JUDGMENT The petitioner has furnished bank guarantee for release of the detained goods. Now, final order has been passed. The petitioner is proposing to file a second appeal before the Appellate Tribunal. The statutory time limit to file a second appeal before the Appellate Tribunal expires only on 01.10.2018. 2. In such circumstances, till orders are passed on the second appeal or on 10.10.2018, which ever is earlier, the bank guarantee shall not be invoked. It is also made clear that this Court has not made any observation on merits. It is for the respondent to consider the matter in accordance with law. The writ petition is disposed of accordingly. A.MUHAMED MUSTAQUE JUDGE SB/18/09/2018

3 WP(C).No. 30421 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE BANK GUARANTEE NO.023121G170000001 DATED 22/05/2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER NO. OR 52/2017-18 DATED 09/01/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE LETTER DATED 09/01/2018 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT REQUESTING TO RELEASE THE PROCEEDS OF EXHIBIT-P1 BANK GUARANTEE BY WAY OF DEMAND DRAFT. EXHIBIT P4OF THE 1ST APPELLATE ORDER ISSUED BY THE 1ST APPELLATE AUTHORITY DATED 26/05/2018. //// P.A to Judge