Divakaran Nanu vs. The Assistant Commissioner (Special Circle)
Held
The Court held that the petitioner was not entitled to the benefits of the amnesty scheme dated March 31, 2023, as they had not remitted the mandatory interest and late fees as required by the scheme's conditions. The writ petition was consequently dismissed.
Facts
The petitioner paid GST for April 2018 to March 2019 but failed to pay the interest and late fees for delayed tax payment and return filing. The petitioner challenged assessment orders, seeking to avail the benefits of an amnesty scheme.
Key Issues
Whether a taxpayer who paid the principal tax but not the interest and late fees for delayed payment and return filing is eligible for the amnesty scheme dated March 31, 2023, under the CGST Act.
Sections Cited
Section 148, Section 62(1), Section 50(1), Section 47
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 24938 OF 2023 PETITIONER/S:
DIVAKARAN NANU, AGED 74 YEARS PROPRIETOR, M/S. AGASTHIACODE RUBBERS, AGASTHIACODE, KUTTANKUNNIL, ANCHAL P.O., KOLLAM, PIN - 691306
BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; R.SREEJITH K.KRISHNA; PARVATHY MENON RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE), SGST DEPT., P.R.B. BUILDING, MARKET JUNCTION, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506 2 THE COMMISSIONER OF COMMERCIAL TAXES, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.24938/2023
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J U D G M E N T
The present writ petition has been filed impugning the Exts.P2 and P3 series of orders. The petitioner has paid the tax amount from April 2018 t
The judgment continues below.
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