T.Krishnadas vs. District Collector, Palakkad
Held
The Court allowed the petitioner to pay the outstanding service tax amount in six equal monthly installments. Default in payment would allow the revival of recovery proceedings.
Facts
The petitioner failed to pay service tax as per an order dated 29.12.2006. Proceedings were initiated for the realization of these amounts, which are now under challenge.
Key Issues
The primary issue was the petitioner's request for installment payment of the outstanding service tax dues.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 18TH DAY OF DECEMBER 2017/27TH AGRAHAYANA, 1939 ---------------------------- PETITIONER(S): ----------------------- T.KRISHNADAS, AGED 47 YEARS,S/O.T.DAMODARAN,THEKKETHIL(H), OTTAPALAM,PALAKKAD.
BY ADV. SRI.L.RAJESH NARAYAN RESPONDENT(S): ------------------------- 1. DISTRICT COLLECTOR, COLLECTORATE,KENATHUPARAMBU,KUNATHURMEDU, PALAKKAD,KERALA-678013. 2. VILLAGE OFFICER, OTTAPALAM II VILLAGE,OTTAPALAM-679101. 3. DEPUTY COMMISSIONER, O/O THE DEPUTY COMMISSIONER,CENTRAL TAX AND CENTRAL EXCISE,GST DIVISION, PALAKKAD DIVISION,METTUPALAYAM STREET, PALAKKAD-678001. R 1 & R2 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN R3 BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC,
SRI. SREELAL N. WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS ---------------
The judgment continues below.
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