Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE1T DAY OF APRIL201411TH CHAITHRA, 1936 WP(C).No. 8642 of 2014 (E) --------------------------------------- PETITIONER(S): ---------------------- SEPR REFRACTORIES INDIA LIMITED, KANJIKODE WEST, PALAKKAD678623, REPRESENTED BY ITS MANAGER-COMMERCIAL, SRI V RAJAH. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENT(S): ------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO VIII, COMMERCIAL TAXES, PALAKKAD, PIN678001.
2. ASST.COMMISSIONER, COMMERCIAL TAXES (SPECIAL CIRCLE), PALAKKAD678001.
3. INTELLIGENCE INSPECTOR, SQUAD NO VI, COMMERCIAL TAXES, ERNAKULAM, KOCHI682015.
4. MANAGER, STATE BANK OF TRAVANCORE, PUDUSSERY BRANCH, PALAKKAD678623. R4 BY ADVS. SRI.T.SETHUMADHAVAN (SR.) SRI.PUSHPARAJAN KODOTH SRI.K.JAYESH MOHANKUMAR R1-3 BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON0104-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 8642 of 2014 (E) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 COPY OF BANK GUARANTEE DATD0608-2011 EXHIBIT P2 COPY OF CERTIFICTE OF REGISTRTION EXHIBIT P2(A) COPY OF LETTER DATED2106-2011 ADDRESSED TO THE2D RESPONDENT EXHIBIT P3 COPY OF ORDER
DATED3003-2013 OF THE FIRST RESPONDENT EXHIBIT P4 COPY OF LETTER DATED2103-2014 ADDRESSED TO THE1T RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE PJ P.R. RAMACHANDRA MENON, J.
======================== W.P.(C). No. 8642 of 2014 -------------------------------------------- Dated this the 1st day of April, 2014 JUDGMENT
The goods transported by the petitioner were intercepted in the course of transit by the first respondent issuing Ext.P3 notice under Section 47(2) of the Kerala Value Added Tax Act, 20013 doubting evasion of tax and demanding security deposit as specified therein. The vehicle and goods were got released on execution of Bank Guarantee as borne by Ext.P1. In the course of further proceedings, the adjudication was finalized passing Ext.P3 order, whereby penalty was imposed upon the petitioner and this is sought to be realised by encashing the Bank Guarantee, which made the petitioner to approach this Court.
2. The learned counsel for the petitioner submits that eventhough Ext.P3 order is dated 30.03.2013, the same was actually served to the petitioner only on 17.03.2014. Pointing out the facts and figures and also referring to the errors appearing on the face of record, the petitioner has preferred Ext.P4 application under Section 66 of the KVAT Act, 2003 before W.P.C. No. 8642 of 2014 -2- the first respondent for rectification of the errors. The prayer is to cause the same to be considered and finalized within a reasonable time.
3. Heard the learned Government Pleader as well.
4. After hearing both the sides, the first respondent is directed to consider and pass appropriate orders on Ext.P4 after giving an opportunity of hearing to the petitioner at the earliest, at any rate, within 'six' weeks from the date of receipt of a copy of this judgment. The petitioner shall keep Ext.P1 Bank Guarantee alive till finalization of the proceedings as above. Subject to this, the coercive proceedings, if any, shall be kept in abeyance till such time. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. The writ petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. kp/-