Kiran Jewels (India) vs Enforcement Officer
2024 Latest Caselaw 32312 Ker

Citation : 2024 Latest Caselaw 32312 Ker
Judgement Date : 8 November, 2024

Kerala High Court

Kiran Jewels (India) vs Enforcement Officer on 8 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                          2024:KER:83448
W.P (C) No.38302/2024          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946

                        WP(C) NO. 38302 OF 2024

PETITIONER/S:

          KIRAN JEWELS (INDIA),
          A/1002, 10TH FLOOR &#8220;THE CAPITAL&#8221;, BANDRA-
          KURLA COMPLEX, BANDRA (EAST), MUMBAI, REPRESENTED BY
          ITS AUTHORIZED REPRESENTATIVE SRI. MAHESH ITALIA, PIN -
          400051


          BY ADV TOMSON T.EMMANUEL


RESPONDENT/S:

    1     ENFORCEMENT OFFICER,
          ENFORCEMENT SQUAD NO.IV, SGST COMPLEX, ERNAKULAM,
          COCHIN, FORMERLY INTELLIGENCE OFFICER, SQUAD NO.VIII,
          COMMERCIAL TAXES, ERNAKULAM, PIN - 682015

    2     THE JOINT COMMISSIONER OF STATE TAX,
          SGST COMPLEX, ERNAKULAM, COCHIN, PIN - 682015

    3     COMMISSIONER OF STATE TAX,
          STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,
          KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002


OTHER PRESENT:

          SMT. THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                    2024:KER:83448
W.P (C) No.38302/2024                   -2-
                                JUDGMENT

The petitioner has approached this court being aggrieved by the fact

that though the order imposing penalty (Ext.P5) has been set aside by the

First Appellate Authority through Ext.P7 order as early as on 30-07-2021, the

amount of penalty which was already collected by enforcement of bank

guarantee produced in terms of Ext.P2 judgment of this court has not been

refunded to it. It is the case of the petitioner that the petitioner also entitled to

interest and the 1st respondent may be directed to refund the amount of

penalty along with interest. The petitioner has preferred Ext.P8

representation before the 1st respondent.

2. Having heard the learned counsel for the petitioner and the learned

Senior Government Pleader and having regard to the facts and circumstances

of the case, I am of the opinion that this writ petition can be disposed of

directing the 1st respondent to consider and pass orders on Ext.P8 after

affording an opportunity of hearing to the petitioner. While considering

Ext.P8, the 1st respondent shall also consider whether the petitioner is entitled

to any interest [if it is found that any amount is liable to be refunded to the

petitioner0]. The 1st respondent shall endeavour to pass orders on Ext.P8 as

directed above within a period of 6 weeks from the date of receipt of a

certified copy of this judgment. The petitioner shall appear before the 1 st 2024:KER:83448

respondent at 11 a.m on 20-11-2024 and thereafter the matter shall be

decided as directed above.

Writ petition is ordered accordingly.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:83448

APPENDIX OF WP(C) 38302/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF MEMORANDUM/APPROVAL NOTE NO.JAPP/0592 AND JAPP/0594 DATED 12.08.2016 ACCOMPANIED WITH THE GOODS

Exhibit P2 TRUE COPY OF JUDGMENT DATED 18.08.2016 IN WP© NO.27226 OF 2016 PASSED BY THIS HON'BLE COURT TO RELEASE THE DETAINED GOODS ON FURNISHING BANK GUARANTEE

Exhibit P3 TRUE COPY OF BANK GUARANTEE NO.0927616BG0000003 DATED 19.08.2016 ISSUED BY STATE BANK OF INDIA FOR RS.31,93,702/-, FURNISHED AS SECURITY FOR RELEASE OF THE GOODS, IN COMPLIANCE TO EXT P2 JUDGMENT.

Exhibit P4 TRUE COPY OF DOCUMENTATION MADE BY THE PETITIONER, WHILE TAKING BACK THE GOODS TO MUMBAI AFTER RELEASE OF THE GOODS, BY FURNISHING SECURITY DEPOSIT AND THE EXIT PASS DATED 27.08.2016 ISSUED BY COMMERCIAL TAX CHECK POST, WALAYAR

Exhibit P5 TRUE COPY OF ORDER NO.OR/VIII/430/2016-17 DATED 14.12.2016, ISSUED BY INTELLIGENCE OFFICER, SQUAD NO.VIII, ERNAKULAM, SERVED TO PETITIONER ON 08.01.2017.

Exhibit P6 TRUE COPY OF LETTER DATED 14.12.2016 SERVED TO STATE BANK OF INDIA, BY INTELLIGENCE OFFICER, SQUAD NO.VIII, ERNAKULAM, DEMANDING ENCASHMENT OF EXT P3 BANK GUARANTEE AND DEMAND DRAFT DATED 25.01.2017 OBTAINED

Exhibit P7 TRUE COPY OF APPELLATE ORDER NO. KVATA 2363/17 DATED 30.07.2021 PASSED BY JOINT COMMISSIONER (APPEALS) V, ERNAKULAM, IN ALLOWING THE APPEAL FILED AGAINST EXT P5 PENALTY.

2024:KER:83448

Exhibit P8 TRUE COPY OF LETTER DATED 12.10.2024 SUBMITTED BEFORE 1ST RESPONDENT FOR PASSING CONSEQUENTIAL ORDER AGAINST EXT P6 APPELLATE ORDER, FOR REFUND OF AMOUNT OF BANK GUARANTEE TOGETHER WITH INTEREST.