Single Judge stayed bank guarantee requirement. Appeal dismissed. Liberty granted for future applications.
Liberty granted to move Single Judge for further relief.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 4TH DAY OF AUGUST 2021 / 13TH SRAVANA, 1943
WA NO. 735 OF 2021
AGAINST THE ORDER IN WP(C) 5063/2021 OF HIGH COURT OF KERALA, ERNAKULAM
APPELLANT/1st RESPONDENT:
THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI – 682 017
BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
RESPONDENTS/PETITIONER & 2ND RESPONDENT:
1 KERALA COMMUNICATORS CABLE LTD 142-H A, FIRST FLOOR, COA BHAVAN, THOUNDAYIL ROAD, PANAMPILLY NAGAR, ERNAKULAM – 682 036 (REP. BY ITS MANAGING DIRECTOR MR.SURESH KUMAR P.P.)
2
UNION OF INDIA REP. BY SECRETARY, FINANCE DEPARTMENT, DELHI] DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NORTH BLOCK, NEW DELHI - 110001
BY ADVS. SRI.CYRIAC TOM SRI.M.P.SHAMEEM AHAMED
SRI.P.VIJAYAKUMAR - ASG
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W.A. No.735/21
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 04.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.A. No.735/21
JUDGMENT
Dated this the 4th day of August, 2021
Bechu Kurian Thomas, J.
This intra court appeal is preferred by the 1st respondent in the writ petition, against the interim order dated 24.3.2021 passed by the learned Single Judge staying the directions contained in Clause 2(a) of Ext.P9. Ext.P9 directed the writ petitioner to furnish security in the form of a bank guarantee and also to furnish an undertaking in the form of an affidavit stating that the petitioner shall not alienate any of its fixed assets, plant, property and equipment shown in the balance sheet dated 31.03.2020 till the disposal of the writ petition.
W.A. No.735/21 -:4:-
to the writ petitioner as per Ext.P9 on condition of furnishing a bank guarantee equivalent to the credit balance available in that bank. By the order impugned in this appeal, the learned Single Judge stayed the direction to furnish security in the form of a bank guarantee and instead directed the writ petitioner to furnish an undertaking before this Court in the form of an affidavit stating that the writ petitioner shall not alienate any of its fixed assets, plant, property and equipment shown in the balance sheet dated 31.03.2020 till the disposal of the writ petition.
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W.A. No.735/21
attachment were issued on 15.7.2020. Having regard to the provisions of S.83(2), as brought to our notice by the learned counsel for the 1st respondent and the date of Ext.P6 order, apart from the decisions referred to by the learned Single Judge in the order under challenge, we are not persuaded to interfere in this intra court appeal.
With the above observations, this writ appeal is disposed of.
Sd/-
S.V.BHATTI JUDGE
Sd/-
BECHU KURIAN THOMAS JUDGE
vps
/True Copy/ PS to Judge
2 issues framed by the court
Whether to interfere with the Single Judge's interim order staying the furnishing of bank guarantee under Section 83 of the CGST Act.
Whether the provisional attachment orders had expired by virtue of Section 83(2) of the CGST Act.
2 provisions across 2 enactments
The Additional Director General, DG GST Intelligence, Kochi Zonal Unit
Kerala Communicators Cable Ltd.
Union of India
S.V. Bhatti
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
