M/S. Steelmax Alloys Ltd vs 1. State Tax Officer, Squad No. Vii
2022 Latest Caselaw 11002 Ker

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                     THE HONOURABLE MR. JUSTICE GOPINATH P.
         THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944
                             WP(C) NO. 35089 OF 2022
PETITIONER:

     1        M/S. STEELMAX ALLOYS LTD.,
              AGED 51 YEARS
              THILANGAD, MANJALUR P O, PALAKKAD, PIN - 678502
              REPRESENTED BY K SHABIR, DIRECTOR
              BY ADVS.
              P.S.SOMAN
              T.RADHAMONY

RESPONDENTS:

     1        STATE TAX OFFICER, SQUAD NO. VII,
              STATE GOODS & SERVICE TAX DEPARTMENT
              TAX COMPLEX, BEHIND CIVIL STATION,
              PALAKKAD, PIN - 678001
     2        JOINT COMMISSIONER (APPEALS)
              STATE GOODS & SERVICE TAX DEPARTMENT,
              TAX COMPLEX, BEHIND CIVIL STATION, PIN - 678001
     3        THE STATE OF KERALA REPRESENTED BY THE SECRETARY
              TAXES DEPARTMENT, GOVT. SECRETARIAT,
              THIRUVANANTHAPURAM, PIN - 695001
     4        4. THE BRANCH MANAGER,
              STATE BANK OF INDIA,
              PALAKKAD BRANCH,PALAKKAD, PIN - 678014
              ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.35089 of 2022
                                  2




                           JUDGMENT

Dated this the 03rd day of November, 2022

The petitioner suffered an order under Section

129 of CGST/SGST Act. The goods and conveyance

were released pending the proceedings, on the

petitioner producing a bank guarantee and executing

a bond. The first appeal filed by the petitioner has

also been rejected. The remedy of the petitioner lies

in approaching the Tribunal under Section 112 of the

CGST/SGST Act. Since the Tribunal has not been

constituted, the petitioner apprehends that the bank

guarantee may be invoked. It is prayed that the

invocation of the bank guarantee may be kept in

abeyance till the petitioner is given an opportunity to

approach the Tribunal with the second appeal, as and

when the Tribunal is constituted.

2. Heard the learned Senior Government

Pleader also.

WPC No.35089 of 2022

Having regard to the facts and circumstances of

the case and taking into consideration the fact that

the Goods and Services Tax Appellate Tribunal has not

been constituted so far, this writ petition will stand

disposed of directing the respondents to ensure that

the bank guarantee provided by the petitioner as a

condition for interim release of goods and conveyance

pending adjudication shall not be invoked, provided

the petitioner keeps the bank guarantee alive. This

order shall remain in force for a period of two months

from the date on which the Tribunal is constituted.

Thereafter, the petitioner shall be governed by any

order, interim or final to be issued by the Tribunal.

Sd/-

GOPINATH P.

JUDGE SKP/3-11 WPC No.35089 of 2022

APPENDIX OF WP(C) 35089/2022

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE COMMERCIAL INVOICE NO. ASB-

0087-2020-21 DATED 04-07-2020 ACCOMPANIED WITH THE GOODS EXHIBIT P2 TRUE COPY OF THE E-WAY BILL NO. 571187308475 DATED 04-07-2020 ACCOMPANIED WITH THE GOODS EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-06 NO.

VC/VII/45/2020-21 DATED 04-07-2020 ISSUED BY THE ASTO EXHIBIT P4 TRUE COPY OF THE FORM GST MOV-02 DATED 04-07-

2020 ISSUED BY THE ASTO EXHIBIT P5 TRUE COPY OF THE BANK GUARANTEE DATED 04-07-

2020 FURNISHED BEFORE THE ASTO AGAINST THE DEMAND IN EXHIBIT-P3 & P4 EXHIBIT P6 TRUE COPY OF THE SECURITY BOND DATED 04-07-2020 FURNISHED BEFORE THE ASTO EXHIBIT P7 TRUE COPY OF THE ADJUDICATION ORDER NO.

VC/VII/45/2020-21 DATED 29-01-2021 PASSED BY THE 1ST RESPONDENT EXHIBIT P8 TRUE COPY OF THE 1ST APPELLATE ORDER NO. GSTA 13/2021 DATED 14-07-2022 PASSED BY THE 2ND RESPONDENT RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A.TO JUDGE