Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 294 OF 2024 PETITIONER:
DR. VIJAYACHANDRAN.P AGED 50 YEARS S/O NARAYANAN.P, RESIDING AT PRAYAGA, PATHAIKKARA P.O., PERINTHALMANNA, MALAPPURAM, PIN - 679322 BY ADVS.
NIRMAL V NAIR ENCIL K. SABU NESILI NAZEER RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KARAMANA, KILLIPALAM, THIRUVANANTHAPURAM, PIN - 695002 3 JOINT COMMISSIONER, TAY PAYER SERVICES, MALAPPURAM, O/O THE JOINT COMMISSIONER, TAY PAYER SERVICES, MALAPPURAM, B-2 BLOCK, CIVIL STATION, MALAPPURAM, MALAPPURAM CIVIL STATION P.O., MALAPPURAM, PIN - 676505 4 DEPUTY COMMISSIONER OF INCOME TAX (ARREAR RECOVERY), SGST DEPARTMENT, CIVIL STATION, MALAPPURAM, MALAPPURAM CIVIL STATION P.O., MALAPPURAM, PIN - 676505 5 STATE TAX OFFICER, TAY PAYER SERVICES CIRCLE, PERINTHALMANNA, PERINTHALMANNA P.O., MALAPPURAM, PIN - 679322 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.294 of 2024 2 JUDGMENT Dated this the 7th day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
I.
To issue a writ in the nature of mandamus or any other appropriate writ order or direction commanding the 2nd respondent to accept the application filed under Form GST DRC -20 for payment of the remaining amount due as per Exhibit P1 and Exhibit P5 in sufficient equated monthly instalments as provided under Section 80 of the CGST Act, 2017 and Rule 158 of the CGST Rules, 2017.
ii.
To issue a writ in the nature of mandamus or any other appropriate writ order or direction commanding the 2nd respondent to consider the application filed under Form GST DRC -20 judiciously and in accordance with law and to pass orders on such application and to keep in abeyance all further proceedings for recovery pursuant to Exhibit P1 and P5 till such time.
iii.
Alternatively, to issue a writ in the nature of mandamus or any other appropriate writ order or direction commanding the respondents 2 to 4 permit the petitioner to repay the remaining amounts due under Exhibit P5 in 24 equated monthly instalments.
iv.
Grant such other reliefs as may be prayed for and as the court may deem fit to grant and v.
Grant the cost of the writ petition.
2.
After some arguments, learned counsel for the petitioner submits that the petitioner may be permitted to deposit the arrears of tax in pursuance to the assessment order dated 17.06.2023 in Ext.P1. The petitioner had already remitted Rs.8,00,000/- out of
WP(C)No.294 of 2024 3 Rs.29,68,226/- and the remaining amount may be permitted to be remitted by the petitioner in instalments as this Court may grant in the facts and circumstances of the case.
3.
Considering the aforesaid prayer, the petitioner is given liberty to discharge the remaining outstanding tax liability along with statutory interest in ten equal monthly instalments. The 1st instalment is to be remitted on or before 07.03.2024 and the remaining 9 instalments on corresponding date of the succeeding months. In case of failure of the petitioner to deposit any instalment, the authorities will be free to enforce the demand against the petitioner for its realization.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH AP JUDGE
WP(C)No.294 of 2024 4 APPENDIX OF WP(C) 294/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER NO. ORDER NO.
32AMEPP6916A1ZF/ 2017-18 DATED 17-06-2023 ISSUED BY THE 5TH RESPONDENT Exhibit P2 A TRUE COPY OF THE SCREENSHOT OF THE MESSAGE DATED NIL RECEIVED ON THE GST PORTAL OF THE PETITIONER Exhibit P3 A TRUE COPY OF THE GST PAYMENT RECEIPT DATED 7-11-2023 Exhibit P4 A TRUE COPY OF THE GST PAYMENT RECEIPT DATED 14-12-2023 Exhibit P5 A TRUE COPY OF THE ORDER NO.
AR-MPM/GST/2023/1999 DATED 20-12-2023 ISSUED BY THE 3RD RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION RESPONDENT EXHIBITS Exhibit R5(a) True copy of the DRC-07 Order dated 17-06- 2023