E.Easai vs. State Tax Officer - Kerala High Court, 09 February 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939 WP(C).No. 4616 of 2018 ------------------ PETITIONER(S) E.EASAI ESMAJAL HOUSE, NEDUVILAI, EDAICODE POST, KANYAKUMARI DIST, TAMIL NADU, PIN.629 152. BY ADV.S.ANIL KUMAR (TRIVANDRUM). RESPONDENT(S): 1. STATE TAX OFFICER SQUAD NO.1, STATE GOODS AND SERVICES TAX DEPARTMENT, VIKAS BHAVAN PO, THIRUVANANTHAPURAM -695 033. 2. INTELLIGENCE INSPECTOR SQUAD NO.1, COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, VIKAS BHAVAN P.O, THIRUVANANTHAPURAM-695 033. 3. THE MANAGER, INDIAN BANK, EDAICODE POST, KANYAKUMARI DIST. TAMILNADU, PIN.629 152. 4. DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. R1,2 & 4 BY GOVERNMENT PLEADER M.M JASMINE. R3 BY SRI.S.EASWARAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DXY WP(C).No. 4616 of 2018 (B) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF BANK GUARANTEE DATED 22.5.2017. EXHIBIT P2 COPY OF ORDER DATED 09.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF APPEAL MEMORANDUM AGAINST EXT.P2 FILED BEFORE THE 4TH RESPONDENT. EXHIBIT P4 COPY OF STAY PETITION FILED ALONG WITH EXT.P3 APPEAL. EXHIBIT P5 COPY OF LETTER DATED 09.01.2018 OF THE 1ST RESPONDENT ADDRESSED TO THE 3RD RESPONDENT. RESPONDENT(S)'EXHIBITS: NIL \\TRUE COPY\\ PA TO JUDGE DXY P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.4616 of 2018 --------------------------------------------------------------- Dated this the 9th day of February, 2018

J U D G M E N T

In terms of Ext.P2 order, penalty under Section 47(6) of the Kerala Value Added Tax Act (the Act) was imposed on the petitioner. The petitioner challenged Ext.P2 order in Ext.P3 appeal before the fourth respondent. Ext.P4 is the stay petition preferred by the petitioner in Ext.P3 appeal. The case of the petitioner is that earlier for the purpose of releasing the goods referred to in Ext.P2 order, the petitioner furnished Ext.P1 Bank Guarantee for the amount covered by the said order and in so far as Ext.P2 order has not been stayed, steps are now being taken to invoke the said Bank Guarantee.

W.P.(c).No.4616 of 2018 : 2 :

Heard the learned counsel for the petitioner as also the learned Government Pleader. In so far as the petitioner has furnished Bank Guarantee for the amount covered by Ext.P2 order, the fourth respondent is directed to dispose of Ext.P3 appeal on merits within three months from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on Ext.P3 appeal as directed above, the Bank Guarantee shall not be invoked. The petitioner, however, shall keep the Bank Guarantee alive during the pendency of Ext.P3 appeal. P.B.SURESH KUMAR

JUDGE rsr