Judgment
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:
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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 to March 2019 by utilizing the cash credit ledger. However, the petitioner has not paid the interest for the late payment of tax and filing the return.
2.
The amnesty scheme dated 31.03.2023 promulgated in the exercise of the powers conferred under Section 148 of the CGST Act 2017 provides that the registered persons who failed to furnish a valid return within the period of thirty days from the service of the assessment order issued on or before 28th February 2023 under sub-section (1) of Section 62 of the Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified in the scheme, i.e., (a) the registered
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person shall furnish the said return on or before 30th June 2023;
and (b) the return shall be accompanied by payment of interest due under sub-section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the Act.
3.
Admittedly, the petitioner has paid the tax, utilizing the cash credit ledger, but has not remitted the interest on late payment of the tax and filing of the return. In view thereof, the petitioner is not entitled to the benefit under the amnesty scheme dated 31.03.2023.
Therefore, the writ petition has no merit and the same is hereby dismissed.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 24938/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD APRIL 2018 DTD. NIL Exhibit P1 (a) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD MAY 2018 DTD. NIL Exhibit P1 (b) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD JUNE 2018 DTD. NIL Exhibit P1(c) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD JULY 2018 DTD. NIL Exhibit P1(d) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD AUGUST 2018 DTD. NIL Exhibit P1 (e) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD SEPTEMBER 2018 DTD. NIL Exhibit P1 (f) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD OCTOBER 2018 DTD. NIL Exhibit P1 (g) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD NOVEMBER 2018 DTD. NIL Exhibit P1 (h) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD DECEMBER 2018 DTD. NIL Exhibit P1 (I) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD JANUARY 2019 DTD. NIL Exhibit P1 (j) COPY OF RETURN FILED BY THE PETITIONER FOR THE PERIOD FEBRUARY 2019 DTD. NIL Exhibit P1 (k) COPY OF RETURN FILED BY THE PETITIONER FOR THE
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PERIOD MARCH 2019 DTD. NIL Exhibit P2 COPY OF ASSESSMENT ORDER FOR THE PERIOD APRIL 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (a) COPY OF ASSESSMENT ORDER FOR THE PERIOD MAY 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (b) COPY OF ASSESSMENT ORDER FOR THE PERIOD JUNE 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (c) COPY OF ASSESSMENT ORDER FOR THE PERIOD JULY 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (d) COPY OF ASSESSMENT ORDER FOR THE PERIOD AUGUST 2018 ISSUED BY THE 1ST RESPONDENT DTD.
17-08-2019 Exhibit P2 (e) COPY OF ASSESSMENT ORDER FOR THE PERIOD SEPTEMBER 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (f) COPY OF ASSESSMENT ORDER FOR THE PERIOD OCTOBER 2018 ISSUED BY THE 1ST RESPONDENT DTD.
17-08-2019 Exhibit P2 (g) COPY OF ASSESSMENT ORDER FOR THE PERIOD NOVEMBER 2018 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P2 (h) COPY OF ASSESSMENT ORDER FOR THE PERIOD DECEMBER 2018 ISSUED BY THE 1ST RESPONDENT DTD.
17-08-2019 ExhibitP2 (i) COPY OF ASSESSMENT ORDER FOR THE PERIOD JANUARY 2019 ISSUED BY THE 1ST RESPONDENT DTD.
17-08-2019 Exhibit P2 (j) COPY OF ASSESSMENT ORDER FOR THE PERIOD FEBRUARY 2019 ISSUED BY THE 1ST RESPONDENT DTD.
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17-08-2019 Exhibit P2 (k) COPY OF ASSESSMENT ORDER FOR THE PERIOD MARCH 2019 ISSUED BY THE 1ST RESPONDENT DTD. 17-08-2019 Exhibit P3 COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD APRIL 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (a) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD MAY 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (b) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD JUNE 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (c) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD JULY 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (d) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD AUGUST 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (e) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD SEPTEMBER 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (f) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD OCTOBER 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (g) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD NOVEMBER 2018 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (h) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD DECEMBER 2018 ISSUED BY THE 1ST
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RESPODNENT DTD. 04-10-2019 Exhibit P3 (i) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD JANUARY 2019 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (j) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD FEBRUARY 2019 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P3 (k) COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 FOR THE PERIOD MARCH 2019 ISSUED BY THE 1ST RESPODNENT DTD. 04-10-2019 Exhibit P4 COPY OF NOTIFICATION NO. 6/2023-CT ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI DTD. 31-03-2023 Exhibit P5 COPY OF ORDER IN WPC NO. 19565/2023 OF THIS HON'BLE COURT DTD. 04-07-2023 RESPONDENT EXHIBITS Exhibit R1(a) true copy of the notice under section 46 for april 2018 to october 2018 dated 12.12.2018 Exhibit R1(b) true copy of the notice under section 46 for may 2018 dated 15.05.2019 Exhibit R1(c) true copy of the notice under section 46 for june 2018 dated 15.05.2019 Exhibit R1(d) true copy of the notice under section 46 for july 2018 dated 15.05.2019 Exhibit R1(e) true copy of the notice under section 46 for august 2018 dated 15.05.2019 Exhibit R1(f) true copy of the notice under section 46 for september
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2018 dated 15.05.2019 Exhibit R1(g) true copy of the notice under section 46 for october 2018 dated 12.12.2018 Exhibit R1(h) true copy of the notice under section 46 for november 2018 dated 15.05.2019 Exhibit R1(i) true copy of the notice under section 46 for december 2018 dated 15.05.2019 Exhibit R1(j) true copy of the notice under section 46 for january 2019 dated 26.02.2019 Exhibit R1(k) true copy of the notice under section 46 for february 2019 dated 22.03.2019 Exhibit R1(l) true copy of the notice under section 46 for march 2019 dated 14.07.2019 Exhibit R1(m) relevant pages of the dispatch register of the erstwhile office of the Deputy commissioner,special circle, kottarakkara,to prove that the said notice were issued manually Exhibit R1(n) true copy of the circular no. 10/2023 dated 03.05.2023 Exhibit R1(o) true copy of the press release dated 14.08.2023