Kerala High Court
WP(C)/35887/2019 of SOBHA LTD Vs THE ASST. STATE TAX(INT.) on 31 December 2019
COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 31ST DAY OF DECEMBER 2019/10TH POUSHA, 1941 WP(C).No.35887 OF 2019(I) PETITIONER/S: SOBHA LTD SHOBHA CITY, PUZHAKKAL, THRISSUR-60553, REPRESENTED BY ITS AUTHORISED SIGNATORY V.G. VENUGOPAL. BY ADV. SRI.S.ANIL
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.S.DIAS
TUESDAY, THE 31ST DAY OF DECEMBER 2019/10TH POUSHA, 1941
WP(C).No.35887 OF 2019(I)
PETITIONER/S:
SOBHA LTDSHOBHA CITY, PUZHAKKAL, THRISSUR-60553, REPRESENTED BY ITS AUTHORISED SIGNATORY V.G. VENUGOPAL.
BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)
RESPONDENT/S:
OTHER PRESENT:
SRI. SHAMSUDHEEN V.K, SR. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 31.12.2019, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING:
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JUDGMENT
The petitioner is the supplier of goods andservices registered under the Central Goodsand Services Tax Act. For the purpose ofcarrying out certain construction activities,the petitioner had brought marble slabs toKochi as per Ext.P1 invoice. While the goodswere being transported, the 1[st] respondentdetained the petitioner's vehicle and adetention order was passed under Section129(1) of the Central Goods and Services TaxAct, 2017, on the ground of tax evasion. Thepetitioner has preferred Ext.P6 appeal alongwith Ext.P6(a) stay petition before the 3[rd]respondent, challenging Ext.P5 penalty orderissued by the 2[nd] respondent. The limitedprayer of the petitioner is that Ext.P6 appealand Ext.P6(a) stay petition may be directed tobe considered within a time frame.
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2. Heard the learned counsel for the petitionerand the learned Government Pleader.and the learned Government Pleader.
3. The learned counsel for the petitioner reiterates the contentions pleaded in the writpetition and prays that Ext.P6 appeal and Ext.P6(a) stay petition may be directed to beconsidered within a stipulated time frame.
4. The learned Government Pleader submits that for the appellate authority to consider Ext.P6
appeal, the petitioner has to deposit 10% of the penalty amount. The learned counsel for the petitioner submits that the petitioner isready to deposit the aforesaid amount.
5. In facts and circumstances stated above, I
deem it just and appropriate to direct the 3[rd]
respondent to consider Ext.P6 appeal and Ext.P6(a) stay petition as expeditiously as possible, at any rate, within a period ofthree months from the date of receipt of acopy of this judgment, on condition that the
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petitioner deposits 10% of penalty amount before the 3[rd]respondent on or before15.01.2020. All further proceedings pursuant to Ext.P5 penalty order shall be kept in abeyance, till such time a decision is rendered on Ext.P6 appeal.
The writ petition is ordered accordingly.
Sd/-
C.S.DIAS
JUDGE
Bka/31.12.2019
WP(C).No.35887 OF 2019(I)
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1COPY OF INVOICE DATED 1.11.2019 ISSUEDBY M/S. SOBHA LTD BANGALORE.BY M/S. SOBHA LTD BANGALORE.
EXHIBIT P1(A)COPY OF DELIVERY CHALAN DATED 1.11.20191.11.2019
EXHIBIT P2COPY OF E-WAY BILL DATED 1.11.2019.
EXHIBIT P3COPY OF DETENTION ORDER DATED 02.11.2019 ISSUED BY THE 1ST RESPONDENT.02.11.2019 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P3(A)COPY OF NOTICE DATED 2.11.2019 ISSUED BY THE 1ST RESPONDENT U/S. 129(3) OF THE CGST/SGST ACT.BY THE 1ST RESPONDENT U/S. 129(3) OF THE CGST/SGST ACT.
EXHIBIT P4BANK GUARANTEE FOR RS.4,64,090/- ISSUED BY THE PETITIONER.ISSUED BY THE PETITIONER.
EXHIBIT P5ORDER OF THE 2ND RESPONDENT IMPOSING RS.4,64,090/- AS PENALTY AND TAX.RS.4,64,090/- AS PENALTY AND TAX.
EXHIBIT P6APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.THE 3RD RESPONDENT.
EXHIBIT P6(A)STAY PETITION FILED ALONG WITH EXT P6 APPEAL.APPEAL.