High Court of KeralaWP(C)/10852/2015disposed of

M/S. Aesera Jewels Pvt. Ltd. v. Intelligence Officer

2015-06-16Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 16TH DAY OF JUNE 2015/26TH JYAISHTA, 1937 WP(C).No. 10852 of 2015 (F) ---------------------------- PETITIONER :

------------------ M/S. AESERA JEWELS PVT. LTD., NO.144/74, ESKAY BUILDING, GREAMS ROAD THOUSAND LIGHTS, CHENNAI - 600 006 REPRESENTED BY ITS DIRECTOR, SRI.MOHAMED THAMBI KULAM, AGED 35 YEARS BY ADVS.SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS :

----------------------

1. INTELLIGENCE OFFICER, SQUAD NO.4, RNAKULAM, DEPARTMENT OF COMMERCIAL TAXES, EDAPALLY, KOCHI 682 024.

2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM R1 & R2 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 10852 of 2015 (F) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE NOTICE U/S 67(1) OF THE KVAT ACT DATED 7/12/2014. P2:

TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 11/12/2014 IN WPC 33456/2014.

P3:

TRUE COPY OF THE PENALTY ORDER P4:

TRUE COPY OF THE REVISION ORDER OF THE 2ND RESPONDENT DATED 4/3/2015 P5:

TRUE COPY OF THE CHALLAN ALONG WITH THE COVERING LETTER EVIDENCING PAYMENT OF PENALTY RESPONDENT(S)' EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.10852 of 2015 ******************************************************* Dated this the 16th day of June, 2015

JUDGMENT

The petitioner furnished a Bank guarantee pursuant to the proceedings initiated against him under Section 67(1) of the Kerala Value Added Tax Act. The proceedings culminated in favour of the petitioner. The petitioner seeks release of the Bank guarantee.

Learned Government Pleader submits that the Department is taking measures to challenge the orders passed by the second respondent before the comptent authority.

Learned counsel for the petitioner points out that the order was passed by the second respondent on 24.3.2015 and thereafter, rectified order was passed on 4.5.2015 and in spite of the expiry of more than one month, no action has been taken to redress against the order passed under Section 67

(1) of the KVAT Act.

Considering the facts and circumstances, I am of the view, if no order or other proceedings restraining release of the Bank guarantee passed by any competent authority within one month from today, necessarily, the second respondent shall release the Bank guarantee furnished by the petitioner. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln