Fathima vs The Assistant State Tax Officer
2021 Latest Caselaw 18113 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
         THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
    FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943
                       WP(C) NO. 13639 OF 2021
PETITIONER :

          FATHIMA,
          AGED 56 YEARS,
          PROPRIETRIX, M/S. STEEL HOUSE,
          M.C. ROAD, KALADY,
          ERNAKULAM.

          BY ADVS.
          HARISANKAR V. MENON
          MEERA V.MENON



RESPONDENTS :

    1     THE ASSISTANT STATE TAX OFFICER,
          INTELLIGENCE SQUAD NO.II,
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          MATTANCHERRY AT KARUKUTTY,
          ALUVA, ERNAKULAM-683576.

    2     THE STATE TAX OFFICER,
          INTELLIGENCE SQUAD NO. II,
          STATE GOODS AND SERVICES TAX DEPARTMENT,
          MATTANCHERRY AT KARUKUTTY,
          ALUVA, ERNAKULAM-683576.

    3     THE COMMISSIONER OF STATE TAX,
          STATE GST DEPARTMENT, TAX TOWERS,
          KILLIPPALAM, KARAMANA,
          THIRUVANANTHAPURAM-695002.

    4     THE MANAGER,
          ICICI BANK LIMITED, BM COMPLEX,
          OPP. EDAPPALLY CHURCH, EDAPPALLY,
          ERNAKULAM-682024.
 WP(C) NO. 13639 OF 2021
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          BY ADVS.
          LAL K.JOSEPH
          SURESH SUKUMAR
          ANZIL SALIM
          CHACKO MATHEWS K.

          BY DR.THUSHARA JAMES, SENIOR GOVT.PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13639 OF 2021
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                   BECHU KURIAN THOMAS, J.
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
                   W.P.(C).No.13639 of 2021
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
            Dated this the 3rd day of September, 2021


                              JUDGMENT

This writ petition sought for a relief not to encash Ext.P2

Bank guarantee. Proceedings under Section 129 of the the Central

Goods and Services Tax Act, 2017 were initiated against the

petitioner. By virtue of the interim order dated 09.07.2021, this Court

had stayed all steps to encash Ext.P2 Bank guarantee. In view of the

time limit stipulated in Section 129 of the the Central Goods and

Services Tax Act, 2017, this writ petition has become infructuous.

However, since this Court had already granted an interim order not to

invoke the Bank guarantee, the said direction shall continue till the

period of filing an appeal against the order of detention expires.

The writ petition is dismissed as infructuous subject to the

above observation.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM