Velayudhankutty (Propreitor) vs. Union Of INDIA, Represented By Its Secretary
Held
The Court held that the prayer for 48 installments could not be granted due to the statutory limit of 24 installments under Section 80. It directed the petitioner to file an application with the Commissioner, who shall consider it in accordance with law.
Facts
The petitioner sought permission to remit tax due as per Exts.P7 and P8 orders in 48 monthly installments. The Government Pleader pointed out that Section 80 of the CGST/SGST Acts limits installments to a maximum of 24.
Key Issues
The key legal issue was whether the petitioner could be permitted to pay tax dues in 48 monthly installments, considering the statutory provisions governing installment payments under the CGST/SGST Acts.
Sections Cited
Section 80
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 13TH DAY OF MARCH 2024 / 23RD PHALGUNA, 1945 WP(C) NO. 32465 OF 2022 PETITIONER: VELAYUDHANKUTTY (PROPREITOR), AGED 52 YEARS, M/S.SINDHU ENTERPRISES, AVINISSERY P.O, OLLUR, THRISSUR – 680 306. BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI – 110 023. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO., THIRUVANANTHAPURAM - 695 001. 4 STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION, IRINJALAKKUDA-680 125. BY SMT.JASMIN M.M, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 32465 OF 2022 2 JUDGMENT This writ petition has been filed seeking a direction to permit the petitioner to remit the tax due as per Exts.P7 and P8 orders in 48 monthly installments.
The learned Go
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.