Kerala High Court
Siesta Logistics Corporation Ltd vs Deputy Commissioner (Appeals) on 28 December, 2010
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 10TH DAY OF APRIL 2013/20TH CHAITHRA 1935
WP(C).No. 10146 of 2013 (P)
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PETITIONER:
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SIESTA LOGISTICS CORPORATION LTD.,
REPRESENTED BY ANILKUMAR MISHRA, AGED 31,
S/O.LATE R.S.MISHRA,
MANAGER (OPERATIONS),
SIESTA LOGISTICS CORPORATION LTD., CP XI/655-S,
S.M.TOWER, COCHIN BANK JUNCTION, ASOKAPUARAM,
ALUVA, ERNAKULAM DISTRICT.
BY ADVS.SRI.K.ABDUL JAWAD,
SRI.P.H.SHAJAHAN.
RESPONDENTS:
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1. DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES,
OFFICE OF THE DEPUTY COMMISSIONER (APPEALS),
ERNAKULAM- 682 035.
2. INTELLIGENCE OFFICER,
SQUAD NO.VI, COMMERCIAL TAXES,
OFFICE OF THE INSPECTING ASSISTANT -
COMMISSIONER (INTELLIGENCE), ERNAKULAM - 682 035.
3. INTELLIGENCE OFFICER,
SQUAD NO.1, COMMERCIAL TAXES,
OFFICE OF THE INSPECTING ASSISTANT -
COMMISSIONER (INTELLIGENCE), ALAPPUZHA - 688 001.
4. THE INTELLIGENCE INSPECTOR,
SQUAD NO.1, COMMERCIAL TAXES,
OFFICE OF THE INSPECTING ASSISTANT -
COMMISSIONER (INTELLIGENCE), ALAPPUZHA - 688 001.
BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10-04-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Prv.
W.P.(C). NO.10146/2013-P:
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1. TRUE COPY OF THE INVOICE HAVING SERIAL NO.KEO2158961
DATED 28/12/2010.
EXHIBIT P2. TRUE COPY OF THE INVOICE HAVING SERIAL NO.KEO.2158962
DATED 28/12/2010.
EXHIBIT P3. TRUE COPY OF THE CONSIGNEMNT NOTE DATED 28/12/2010.
EXHIBIT P4. TRUE COPY OF THE NOTICE DATED 29/12/2010 ISSUED BY THE 4TH
RESPONDENT.
EXHIBIT P5. TRUE COPY OF THE REPLY FILED BY THE DRIVER BEFORE THE 4TH
RESPONDENT DATED 29/12/2010.
EXHIBIT P6. TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT
DATED 29/12/2010.
EXHIBIT P7. TRUE COPY OF THE INTERIM ORDER OF THIS HONOURABLE COURT IN
W.P.(C). NO.658/2011 DATED 10/1/2011.
EXHIBIT P8. TRUE COPY OF THE RECEIPT FOR BANK GUARANTEE ISSUED BY
THE ICIC BANK DATED 10/1/2011.
EXHIBIT P9. TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN
WPC NO.658/2011 DATED 18/1/2011.
EXHIBIT P10. TRUE COPY OF THE PROCEEDINGS ISSUED BY THE 2ND RESPONDENT
DATED 24/3/2013.
EXHIBIT P11. TRUE COPY OF THE LETTER ISSUED BY AUTHORISED SIGNATORY ICICI
BANK ON 2/4/2013.
EXHIBIT P12. TRUE COPY OF THE APPEAL MEMORANDUM DATED 5/4/2013.
EXHIBIT P13. TRUE COPY OF THE STAY PETITION DATED 5/4/2013.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE
Prv.
ANTONY DOMINIC, J.
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W.P(C).No.10146 of 2013
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Dated this the 10th day of April, 2013
JUDGMENT
1.Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.
2.Ext.P10 is an order passed under section 47(6) of the KVAT Act imposing a penalty of Rs.6,71,838/- on the petitioner. According to the petitioner, aggrieved by this order, they have filed Ext.P12 appeal before the first respondent. It is stated that during the pendency of the appeal, the respondents have invoked the bank guarantee and realised the penalty amount due under Ext.P10. Therefore, this writ petition is filed seeking a direction for expeditious disposal of the appeal.
3.Now that the statutory appeal filed by the petitioner is pending and the petitioner is entitled to have the appeal decided on expeditious basis. Accordingly, I dispose of this writ petition directing the first respondent appellate authority to consider and pass orders on Ext.P12 appeal filed by the petitioner. This WPC.10146/13 2 shall be done as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment and a copy of the writ petition.
Writ petition is disposed of as above.
Sd/-
ANTONY DOMINIC Judge kkb.10/4.