M/S. Hotel Surya vs. The Assistant Commissioner
Held
The Court allowed the petitioner to pay the assessed amount in eight equal monthly installments. Upon payment of the first installment, the bank accounts will be unfrozen, but coercive action can be revived upon default.
Facts
The petitioner is challenging an assessment order under the Kerala General Sales Tax Act and the subsequent freezing of its bank accounts due to non-payment. The petitioner sought permission to pay the assessed amount in installments.
Key Issues
Whether the petitioner should be allowed to pay the assessed tax liability in installments, and if so, under what conditions.
Sections Cited
None
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 TUESDAY, THE 12TH DAY OF DECEMBER 2017/21ST AGRAHAYANA, 1939 ---------------------------- PETITIONER: ----------- M/S. HOTEL SURYA, BAR ATTACHED, IRRITY, KANNUR REPRESENTED BY ITS MANAGING PARTNER K.T.MATHEW.
BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): -------------- 1 ASSISTANT COMMISSIONER (ASSESSMENT)-111, STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE, KANNUR 670002. 2. INSPECTING ASST. COMMISSIONER, STATE GST DEPARTMENT, KANNUR-670002. BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V.
---------------------------- APPENDIX PETITIONERS EXHIBITS: -------------------- P1:OPF THE ASSESSMENT ORDER DATED 14.12.15 FOR THE YEAR 2009-10. P2;OF THE MODIFIED ASSESSMENT ORDER DATED 15.9.2017 FOR THE YEAR 2009-10. P3;OF THE NOTICE DATED 230.11.2017 ISSUED TO THE
The judgment continues below.
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