Rajesh Peringadan vs. Deputy Commissioner
Held
The Court granted the petitioner two months' time from the date of the order to furnish the returns and discharge the tax liability. The writ petition was disposed of with this direction.
Facts
The petitioner received a notice from the Deputy Commissioner, State GST Department, directing them to furnish returns and discharge tax liability within 15 days. The petitioner sought an extension of three months to comply.
Key Issues
The primary issue was whether the petitioner should be granted an extension of time to comply with the GST return and tax payment notice.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940 PETITIONER/S: RAJESH PERINGADAN, AGED 44 YEARS, S/O.SUBRAMANIAN, PROPRIETOR, M/S.VIABLE SIGNS, 6/437 & 436, FIRST FLOOR, OPP. MOSQUE, KONATHUKUNNU, THRISSUR DISTRICT-680123. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 DEPUTY COMMISSIONER, STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680001. 2 COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. BY GOVERNMENT PLEADER, SRI.B.UNNIKRISHNA KAIMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, challenging a notice issued by the Deputy Commissioner, Thrissur, has approached this Court. By the said notice, the petitioner was directed to furnish the return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. The petitioner was also directed to do so within 15 days. The petitioner seeks three month
The judgment continues below.
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