Dr. Vijayachandran.P vs. State Of Kerala
Held
The Court permitted the petitioner to discharge the remaining outstanding tax liability along with statutory interest in ten equal monthly instalments. The first instalment was due by March 7, 2024, with subsequent instalments on corresponding dates, failing which authorities could enforce the demand.
Facts
The petitioner had an outstanding GST liability of Rs. 29,68,226/- as per an assessment order, out of which Rs. 8,00,000/- was already paid. The petitioner sought to pay the remaining amount in equated monthly instalments.
Key Issues
The key legal issue was whether the petitioner could be permitted to pay the outstanding GST arrears in instalments under Section 80 of the CGST Act and Rule 158 of the CGST Rules.
Sections Cited
Section 80, Rule 158
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 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 07.02.202
The judgment continues below.
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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.