VIVISH THOMAS Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) THROUGH Ext.P4 order, penalty was imposed against the petitioner under Section 47(6) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Aggrieved by Ext.P4 the petitioner had filed statutory appeal before the 4th respondent, as evidenced from Ext.P5.The appeal was filed along with a petition seeking condonation of delay as evidenced from Ext.P6. The petitioner had also filed Ext.P7 application seeking urgent hearing of the appeal. It is submitted that Ext.P5 appeal and the accompanying applications are pending consideration and disposal before the 4th respondent.

(2.) IT is stated that, when proceedings under Section 47(2) was initiated, the petitioner had furnished bank guarantee for release of the detention, and by virtue of Ext.P4 order the 2nd respondent had directed to adjust the bank guarantee against the penalty amount. Under such circumstances the petitioner seeks direction to restrain realisation of the amount covered under the bank guarantee, till the disposal of the statutory appeal.

(3.) TILL such time orders are issued by the 4th respondent as directed above, realisation of the bank guarantee furnished by the petitioner shall be kept in abeyance subject to condition that the petitioner will keep the bank guarantee alive till such time.