IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 28256 of 2010(F)
1. TIDE WATER HEALTH CARE SOLUTIONS
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER
... Respondent
For Petitioner :SMT.T.RADHAMANY
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :13/09/2010
O R D E R
C.K.ABDUL REHIM, J.
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W.P.(C).No.28256 of 2010
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Dated this the 13th day of September, 2010
J U D G M E N T
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Ext.P13 is an order issued by the 1st
respondent under Section 47(6) of the Kerala Value
Added Tax Act, 2003, imposing penalty to the tune of
Rs.16,25,000/- on the petitioner. The proceedings were
initiated pursuant to interception of a transport, under
Section 47(2) of the KVAT Act. Goods detained were
released to the petitioner pursuant to Ext.P4 judgment
of this court on the petitioner furnishing Bank
Guarantee for the security deposit demanded. In
Ext.P13 the 1st respondent had ordered to adjust the
amount of Bank Guarantee towards penalty imposed.
Aggrieved by Ext.P13 the petitioner had already
approached the Appellate Authority by filing Ext.P14
appeal. It is also submitted that applications seeking
interim stay as well as early hearing of the matter was
W.P.(C).28256/10-F -2-
filed along with the appeal. Grievance of the petitioner is
that without considering pendency of the appeal the 1st
respondent is now taking steps for realising the Bank
Guarantee. Hence the petitioner is seeking direction for
an early disposal of the appeal and till then to restrain
realisation of the amounts covered under the Bank
Guarantee.
2. Heard, Government Pleader appearing for the
respondents. Having considered the fact that the amount
of penalty imposed is fully secured through Bank
Guarantee, I am of the opinion that realisation of the
amount can be directed to be kept in abeyance till the
appeal is disposed of.
3. Under the above circumstances the writ petition
is disposed of directing the 2nd respondent to consider and
pass orders on Ext.P14 appeal, after affording an
opportunity of hearing to the petitioner, as early as
possible, at any rate within a period of six weeks from the
date of receipt of a copy of this judgment. Till such time
W.P.(C).28256/10-F -3-
orders are passed on the appeal, realisation of the amount
covered under the Bank Guarantee furnished by the
petitioner shall be kept in abeyance, provided the
petitioner takes steps to keep the Bank Guarantee alive.
The petitioner will produce a copy of this judgment
before the 2nd respondent.
C.K.ABDUL REHIM, JUDGE.
okb