Judgment
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.
2.
The learned Government Pleader points out that in the light of the provisions contained in Section 80 of the CGST/ SGST Acts, the maximum number of installments that can be permitted is 24. It is submitted that for availing the said benefit, the petitioner has to approach the Commissioner (3rd respondent herein). It is submitted that if such an application is filed, the same shall be considered by the Commissioner, in accordance with the law.
3.
Considering the fact that this writ petition was filed in the year 2022, the prayer of the petitioner for 48 installments cannot be granted as nearly 30 months have passed since the filing of the writ petition. This writ petition will stand disposed of directing that if the petitioner files an application in terms of the provisions contained in Section 80 of the CGST/ SGST Acts before the 3rd respondent, the 3rd respondent shall consider the said application, in accordance with the law and shall communicate the
WP(C) NO. 32465 OF 2022 3 decision thereon to the petitioner without further delay.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 32465 OF 2022 4 APPENDIX OF WP(C) 32465/2022 PETITIONER EXHIBITS Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM ASMT.10 NO. 32AVLPV0386LIZI DATED 01-10-2020 FOR THE YEAR 2018-19 ISSUED U/S. 61 OF THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit P 2 TRUE COPY OF THE NOTICE IN FORM ASMT.10 NO. 32AVLPV0386LIZI DATED 11-01-2021 FOR THE YEAR 2019-20 ISSUED U/S. 61 OF THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit P 3 TRUE COPY OF THE INTIMATION OF TAX IN FORM GST DRC-01A DATED 07-05-2021 FOR THE YEAR 2018-19 ISSUED BY THE 4TH RESPONDENT Exhibit P 4 TRUE COPY OF THE INTIMATION OF TAX IN FORM GST DRC-01A DATED 13-08-2021 FOR THE YEAR 2019-20 ISSUED BY THE 4TH RESPONDENT Exhibit P 5 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32AVLPV0386LIZ1/2018-19 DATED 13-08- 2021 ISSUED U/S.74(1) IN FORM GST DRC- 01 FOR THE YEAR 2018-19 BY THE 4TH RESPONDENT Exhibit P 6 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32AVLPV0386LIZ1/2019-20 DATED 09-11- 2021 ISSUED U/S.74(1) IN FORM GST DRC- 01 FOR THE YEAR 2019-20 BY THE 4TH RESPONDENT.
Exhibit P 7 TRUE COPY OF THE ASSESSMENT ORDER NO.32AVLPV0386LIZ1 /2018-19 DATED O8-11 -2021 FOR THE PERIOD OF 2018-19 TO THE PETITIONER Exhibit P 8 TRUE COPY OF THE ASSESSMENT ORDER NO.32AVLPV0386LIZ1/2019-20 DATED 15-12- 2021 FOR THE PERIOD OF 2019-20 TO THE PETITIONER Exhibit P 9 TRUE COPY OF THE ORDER OF CANCELLATION OF
REGISTRATION
REFERENCE
NO.
ZA320222006401K DATED 07-02-2022 ISSUED BY THE 4TH RESPONDENT Exhibit P 10 TRUE COPY OF CIRCULAR NO.122/41 /2019 - GST DATED 05-11-2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES AND
WP(C) NO. 32465 OF 2022 5 CUSTOMS Exhibit P 11 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04-08-2020 ISSUED BY COMMISSIONER OF STATE TAX.
Exhibit P 12 TRUE COPY OF THE JUDGMENT IN GAUHATI HIGH COURT IN W.P.(C) NO. 795/2022 DATED 15-02-2022.