Madras High CourtCONT P/2705/2018closed

Navakar Impex Pvt Ltd v. K. Balasubramanian

2018-12-17Honourable Mr Justice K. Ravichandrabaabu3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.12.2018

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Contempt Petition No.2705 of 2018 Tvl.Navakar Impex Pvt. Ltd., Rep. by its Director Jainik A.Jain Admin Off: 126, Choolai High Road, Choolai, Chennai-112.

... Petitioner vs.

K.Balasubramanian The Superintendent of GST & Central Excise Perungudi V Range, Chennai South Commissionerate 690, Anna Salai, Nandanam Chennai-35.

... Respondent Contempt petition filed under Section 11 of Contempt of Courts Act, to punish the respondent for his willful and deliberate disobedience and non-compliance of the order and directions issued by this Court in WP.No.32227 of 2018 and WMP.No.37477 dated 05.12.2018.

For Petitioner :

Mr.D.Vijayakumar For Respondent :

Mr.A.P.Srinivas standing counsel

O R D E R

This Contempt Petition is filed by complaining that the order passed by this Court in WP.No.32227 of 2018 and WMP.No.37477 dated 05.02.2018 is violated.

2. Mr.A.P.Srinivas, learned standing counsel takes notice for the respondent.

3. This Court, while passing an interim order on 05.02.2018 in the said writ petition, directed the respondent to release the goods, however, by getting appropriate undertaking from the petitioner to safeguard the interest of the Revenue, in the event of any liability is to be fastened on them, pursuant to further proceedings, if any. Accordingly, this Court directed the respondent to release the goods forthwith, after getting appropriate undertaking from the petitioner as stated supra.

4. Now, the grievance of the petitioner before this Court is that the respondent is insisting for furnishing bank guarantee for the proposed tax liability as well as penalty, for releasing the goods as directed by this Court.

5. As it is seen that no order of assessment is passed so far, this Court is of the view that the respondent can

take the bank guarantee in respect of the proposed tax liability alone, without insisting for furnishing bank guarantee for penalty portion as well. Accordingly, this contempt petition is closed, only by directing the respondent to release the goods, after getting bank guarantee or cash payment for the tax liability alone. SD/- ASSISTANT REGISTRAR(COMM.CASES) mk //Certified to be true copy// Dated at Madras this the day of 2018. COURT OFFICER(O.S.) from 25th day of September 2008 the Registry is issuing Certified copies of the Orders/Judgments/Decrees in this format.

PS/17/12/2018