IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 18TH JUNE 2010 / 28TH JYAISTHA 1932 WP(C).No. 19090 of 2010(I) -------------------------- PETITIONER(S): --------------- M/S. HCL INFOSYSTEMS LTD., “MIDLAND ARENA” 4/84, 84A, 84B MAROTTICHUVADU JUNCTION EDPALLY, KOCHI-682 024. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------- 1. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM. 2. INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, KOZHIKODE. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/06/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. -------------------------------------- W.P.(C) No. 19090 of 2010 ------------------------------------- Dated, this the 18th day of June, 2010 J U D G M E N T The petitioner Company is engaged in the manufacture and sale of personal computers and lap tops. While transporting such materials through courier, they were intercepted on 16.06.2010, issuing a notice under Section 47 (2) of the Kerala Value Added Tax Act, doubting evasion of tax and demanding security deposit to the extent as specified therein. 2. The petitioner furnished 'Bank Guarantee' so as to facilitate immediate release of the goods; pursuant to which the goods were released. Subsequently, on completion of the adjudication proceedings, final orders were passed, whereby the amounts covered by the Bank Guarantee was ordered to be realised as penalty imposed, as borne by Ext.P1 order. Met with the said circumstance, the petitioner preferred Ext.P2 appeal, along with Ext.P3 petition for stay; which are pending consideration before the 1st respondent. The petitioner is constrained to approach this Court because of the hasty steps being pursued by the respondents to encash the Bank Guarantee without any regard to the pendency of the above proceedings. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, the 1st respondent is directed to consider and pass appropriate orders on Ext.P2 appeal after 2 WP(C) No.19090/2010. hearing the petitioner as expeditiously as possible,at any rate, within two months from the date of receipt of a copy of this judgment. It is made clear that the petitioner shall keep the Bank Guarantee valid till the final disposal of the appeal. The question of encashment of the Bank Guarantee will be subject to the final orders to be passed by the 1st respondent in the appeal as aforesaid. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc