QUILON SUPER SPECIALITY HOSPITAL AND INSTITUTE PVT. LTD. Vs. THE INTELLIGENCE INSPECTOR, SQUAD NO. IV, DEPT. OF COMMERCIAL TAXES, MATTANCHERRY

JUDGEMENT

(1.) <FRM>JUDGEMENT_495_LAWS(KER)8_2012.htm</FRM>

(2.) THE goods transported by the petitioner were intercepted in the course of transit issuing notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein, which made the petitioner to approach this Court by filing this W.P.(C). No. 15210/2011, culminating in Ext.P5 judgment. The goods were in fact released on furnishing Bank Guarantee and the adjudication proceedings were ordered to be finalized as specified therein. Pursuant to the above verdict, the adjudication proceedings were finalized as per Ext.P7 order dated 29.03.2012, which was challenged in appeal along with an I.A. for stay as borne by Ext.P9(b). Because of the coercive proceedings, the petitioner was constrained to approach this Court again by filing W.P.(C). No. 13378/2012 which was disposed as per Ext.P10 judgment dated 08.06.2012 whereby, the I.A. for stay was directed to be considered by the appellate authority, simultaneously intercepting the coercive proceedings till such time. The operative portion of the said verdict reads as follows:

(3.) HEARD the learned Government Pleader as well. Considering the facts and circumstances and in view of furnishing of Bank Guarantee for the full amount of Rs. 11,52,228/ -(Rupees eleven lakhs fifty two thousand two hundred and twenty eight), which has been taken note by the appellate authority while granting Ext.P13 order of stay, there is no point in keeping the DD No. 616275 dated 07.06.2012 for the sum of Rs. 5,76,114/ -(Rupees five lakhs seventy six thousand one hundred and fourteen) any further, during the pendency of appeal proceedings. In the said circumstance, this Court declares that DD which is now stated as returned to the fourth respondent Bank is entitled to be credited to the account of the petitioner. It is ordered accordingly. The third respondent/appellate authority is directed to finalize Ext.P9(a) appeal in accordance with law, as expeditiously as possible.