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MINAR IRON AND METALS PRIVATE LIMITED vs. STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, ASSISTANT STATE TAX OFFICER, SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, DEPUTY COMMISSIONER OF STAT TAX (APPEALS) , STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD, FEDERAL BANK LTD. AND ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Tomson T.emmanuel
Jenson Francis Payankan
Res. Counsel
Thushara James

Petitioner / Applicant

MINAR IRON AND METALS PRIVATE LIMITED
Respondent STATE TAX OFFICER SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, ASSISTANT STATE TAX OFFICER, SQUAD NO. 1, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD, STATE OF KERALA, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, DEPUTY COMMISSIONER OF STAT TAX (APPEALS) , STATE GOODS AND SERVICE TAX COMPLEX, PALAKKAD, FEDERAL BANK LTD. AND ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD
Court Kerala High Court
State

Kerala

Date Oct 9, 2019
Order No.

WP(C).No. 26751 OF 2019

Citation

2019(10) TAXREPLY 1870
Original Order
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ORDER

Against Ext.P7 order of the 1st respondent imposing tax and penalty on the petitioner under the IGST Act, the petitioner has preferred Ext.P8 appeal. In Ext.P8 appeal, the petitioner has also prayed for a stay of encashment of the bank guarantee furnished by him as security before the respondents. I also note that while seeking an exemption from payment of the pre-deposit of 10% of the disputed tax and cess, the petitioner in its appeal has indicated that, in view of the bank guarantee already furnished by it, it need not pay the pre-deposit of 10% of the disputed tax and cess. The prayer in the writ petition is for a direction to the 5th respondent, before whom Ext.P8 appeal has been preferred, to consider and pass orders in the stay application preferred along with the appeal expeditiously and to keep in abeyance the recovery proceedings pursuant to Ext.P7 order till such time as orders are passed by the 5th respondent in the stay application. 2. I have heard the learned couns....

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