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The High Court of Kerala : ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI : 5th September, 2016

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

MONDAY, THE 5TH DAY OF SEPTEMBER 2016/14TH BHADRA, 1938

WP(C).No. 29404 of 2016 (A)

----------------------------
PETITIONER(S):
-----------------------
ROCHE DIAGNOSTICS INDIA PVT. LTD.,

REPRESENTED BY ITS AUTHORIZED SIGNATORY
MR.SAJIKUMAR V.N.
BY ADVS.SMT.S.K.DEVI,
SRI.SANTHOSH P.ABRAHAM.

RESPONDENT(S):
-------------------------
1. THE COMMERCIAL TAX OFFICER, (ENQUIRY),
OFFICE OF DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
 THIRUVANANTHAPURAM.

2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
THIRUVANANTHAPURAM.

3. THE MANAGER, CITI BANK N.A.,
FORT MUMBAI - 400 001.

R1 & R2 BY GOVT.PLEADER SRI.P.K.SHAMSUDDIN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 05-09-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

WP(C).No. 29404 of 2016 (A)


A.M.SHAFFIQUE, J.

---------------------------------
W.P.(C) No. 29404 of 2016
---------------------------------
Dated this the 05th day of September, 2016

J U D G M E N T

Petitioner had filed an appeal before the Kerala Value Added Tax Appellate Tribunal challenging the order passed in an appeal. The petitioner had also filed an application for stay as Exhibit P4. It is submitted that while releasing the goods petitioner had given a bank guarantee which is sought to be encashed during the pendency of appeal and consideration of the stay petition. Having regard to the limited request made by the petitioner, it will only be appropriate to direct the Bank not to pay the amount covered by the bank guarantee until the disposal of Exhibit P4 application. In the result, this writ petition is disposed of as under:

(i) The third respondent Bank shall defer payment of the amount covered by the bank guarantee and shall abide by further orders to be passed by the Tribunal in Exhibit P4 application.

(ii) The Tribunal shall consider Exhibit P4 application within a period of one month from the date of receipt of a copy of this judgment.


A.M.SHAFFIQUE
JUDGE

DMR/-

APPENDIX
PETITIONER'S EXHIBITS:-

EXHIBIT P1 TRUE COPY OF THE ORDER NO.CTET.B4-4A/11-12 DATED 22/09/2015
ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER NO.KVATA NO.383/15
DATED 26/04/2016 ISSUED BY THE DEPUTY COMMISSIONER
(APPEALS) COMMERCIAL TAX, THIRUVANANTHAPURAM.

EXHIBIT P3 TRUE COPY OF THE APPEAL MEMORANDUM DATED 09/08/2016 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 31/08/2016 FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE COMMUNICATION NO.CTET-B4-4A-11-12
DATED 26/08/2016 SENT BY THE 1ST RESPONDENT TO THE
3RD RESPONDENT.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY//
P.S.TO JUDGE
rs.

Additional Info

  • Date Range: Monday, 05 September 2016
  • Court/Authority: High Court
  • Tax Type: Sales/Comrcl/TradeTax/VAT/CST
  • Petitioner/Appellant: ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI
  • Respondent: ROCHE DIAGNOSTICS INDIA PVT. LTD. Vs THE COMMERCIAL TAX OFFICER, (ENQUIRY), THIRUVANANTHAPURAM, KERALA VATAPPELLATE TRIBUNAL & THE MANAGER, CITI BANK N.A.,MUMBAI
  • Appl no. or Appl year: WP(C).No. 29404 of 2016 (A)
  • Supreme Court Location: Delhi
  • High Court Location: Kerala High Court
  • AAR Location: Delhi
  • Authority: Supreme Court

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