IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 10TH MARCH 2011 / 19TH PHALGUNA 1932 WP(C).No. 6583 of 2011(W) ------------------------- PETITIONER: --------------- M/S. HCL INFO SYSTEMS LTD., MIDLAND ARENA, 4/84, MAROTTICHUVADI JUNCTION, EDAPALLY, KOCHI-24. BY ADV. SRI.A.KUMAR RESPONDENTS: --------------- 1. COMMISSIONER OF COMMERCIAL TAX, TRIVANDRUM-01. 2. INTELLIGENCE OFFICER, SQUAD NO.IV, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, EDAPPALLY, COCHIN-24. 3. THE BRANCH MANAGER, STATE BANK OF INDIA, 11TH FLOOR, JAWAHAR VYAPAR BHAVAN, 1 TOLSTOY MARG, NEW DELHI-110 001. 4. MR.SHAJI, INTELLIGENCE OFFICER, SQUAD NO.IV, EDAPALLY, ERNAKULAM-24. BY SR. GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 6583 OF 2011 ......................................................................... Dated this the 10th March , 2011 J U D G M E N T The petitioner is a public limited company, whose goods were detained by issuing notice under section 47(2) of the KVAT Act, which made the petitioner to satisfy the disputed liability by furnishing 'Bank Guarantee' so as to have the goods released. The grievance of the petitioner is that, nothing was heard from the concerned respondent with regard to the adjudication of the matter, after final hearing held much ago. While so, on a fine morning, Ext. P4 order has been served on the petitioner referring to the order stated as passed on 04.02.2011 and requiring the petitioner to satisfy the liability as stipulated therein, which made the petitioner to approach this Court for appropriate reliefs, including for issuance of writ of mandamus directing the 2nd respondent to serve a copy of the order stated as passed on 04.02.2011, so as to enable the petitioner to pursue the statutory remedy by way of appeal. 2. When the matter came up for consideration on 01.03.2011, the following interim order was passed: “Government Pleader to get instructions. W.P.(C) No. 6583 OF 2011 2 Meanwhile realisation of Bank Guarantee by virtue of Ext.P4 letter shall be kept in abeyance. The 2nd respondent will serve a copy of order, if any, issued under Section 47(6) to the petitioner forthwith. Post after one week. “ 3. The learned counsel for the petitioner submits that inspite of the said order, the concerned respondent is still to serve a copy of the order to the petitioner and is only eagre to proceed with further steps for realisation of the Bank Guarantee, which is only to harass the petitioner . 4. The learned Government Pleader submits that the factual position requires to be ascertained as to whether a copy of the order has been served to the petitioner already. 5. After hearing both the sides, this Court finds that the petitioner is very much entitled to have the remedy as provided under the statute as against the order stated as passed on 04.02.2011. In the said circumstances, a certified copy of the order, if the same is not already served on the petitioner pursuant to the interim order, shall be served to the petitioner positively within two weeks and the petitioner will be at liberty to W.P.(C) No. 6583 OF 2011 3 avail the statutory remedy against the said order. So as to enable the petitioner to pursue such exercise, all further coercive proceedings, including invocation of bank guarantee, shall be kept in abeyance for a period of one month. 6. The petitioner will be free to pursue the matter by producing a copy of this judgment before the Commissioner of Commercial Taxes, projecting the grievances, if any as to the alleged lapse on the part of the concerned officer. If any such petition is filed before the Commissioner, the same shall be examined and appropriate steps shall be taken, if any delinquency is there on the part of the concerned officer in discharging the duties. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk