High Court of KeralaWP(C)/20276/2015disposed of

M/S.Indus Towers Limited v. Enquiry Officer

2015-07-063 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 6TH DAY OF JULY 2015/15TH ASHADHA, 1937 WP(C).No. 20276 of 2015 (H) ---------------------------- PETITIONER :

----------------------- M/S.INDUS TOWERS LIMITED., 8TH FLOOR, VANKARATH TOWERS, NEAR PALARIVATTOM BYE-PASS, COCHIN-682 025, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.BONIFACE JAMES.

BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD RESPONDENT(S):

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

1. ENQUIRY OFFICER, OFFICE OF THE DEPUTY COMMISSIONER (INT) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015

3. MANAGER, HDFC BANK LTD., 1ST FLOOR, SL PLAZA, PALARIVATTOM, COCHIN-682 025 R1 & R2 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN R3 BY SRI.T.RAJESH, SC, HDFC BANK LTD.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.20276/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE BANK GUARANTEE DATED 13/8/2014 P2 COPY OF THE ORDER DATED 20/05/2015 P3 COPY OF THE MEMORANDUM OF APPEAL DATED 1/7/2015. RESPONDENT'S EXHIBITS:

NIL /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.20276 of 2015 ----------------------------------- Dated this the 6th day of July, 2015

J U D G M E N T

The petitioner furnished Bank Guarantee on pending proceedings under Section 47(6) of the KVAT Act. The petitioner has approached this Court apprehending invocation of the Bank Guarantee on culmination of the proceedings. The petitioner has preferred Ext.P3 appeal before the 2nd respondent. In that view of the matter, this writ petition is disposed of with the following directions :

Ext.P3 appeal filed by the petitioner shall be considered by the 2nd respondent within a period of three months from the date of receipt of a copy of this judgment. Till the disposal of the appeal, the Bank Guarantee shall not be invoked, if the same is already not encashed. If the Bank Guarantee expires during pendency of the appeal, necessarily the petitioner shall renew the Bank Guarantee and furnish the details before the 1st respondent. Sd/- A.MUHAMED MUSTAQUE, JUDGE.