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FESTOON PROPS AND RENTALS LLP vs. STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, STATE OF KERALA, GOVERNMENT OF INDIA, DEPUTY COMMISSIONER OF STATE TAX (APPEALS) , UNION BANK OF INDIA, ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

Bejoy Cheriyan

Res. Counsel

Thushara James

Petitioner / Applicant	FESTOON PROPS AND RENTALS LLP
Respondent	STATE TAX OFFICER, ASSISTANT STATE TAX OFFICER, STATE OF KERALA, GOVERNMENT OF INDIA, DEPUTY COMMISSIONER OF STATE TAX (APPEALS) , UNION BANK OF INDIA, ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT
Court	Kerala High Court
State	Kerala
Date	Dec 13, 2019
Order No.	WP (C). No. 33823 OF 2019(C)
Citation	2019(12) TAXREPLY 1709
Original Order
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ORDER
The petitioner has approached this Court aggrieved by Ext.P8 determination order under Section 129 of the SGST Act. It is stated by the petitioner that pursuant to the determination order, the goods and the vehicle have been released pursuant to the petitioner furnishing Ext.P4 bank guarantee for the tax and penalty amounts determined under Section 129 of the SGST Act. The petitioner thereafter took time to produce before this Court Ext.P10 objection, filed before the 1st respondent, objecting to the proposal to levy penalty under Section 130 of the GST Act. The limited prayer, at this stage, is for a direction to the 1st respondent to consider Ext.P10 objection and to hear the petitioner before finalising the proposal for imposition of penalty against the petitioner. 2. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made acro....