Remesh Babu Sukumar Pillai vs. Union Of INDIA
Held
The Court directed the petitioner to appear before the Assessing Authority to admit the liability and obtain a final order. Thereafter, the petitioner may approach the jurisdictional Commissioner with an application for installments, and the Commissioner was advised to take a lenient view in granting them.
Facts
The petitioner filed a writ petition seeking directions to the authorities to accept their representation for paying admitted GST liability and interest in 25 equated monthly installments, and to revive their suspended GST registration. The liability was based on a show cause notice, which the petitioner admitted.
Key Issues
Whether the High Court should direct the tax authorities to allow payment of admitted GST liability in installments and revive the petitioner's suspended GST registration.
Sections Cited
None
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 MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 2819 OF 2024 PETITIONER/S:
REMESH BABU SUKUMAR PILLAI AGED 66 YEARS S/O P V SUKUMARA PILLAI PROPRIETOR "MASTERS ENTERPRISE" GROUND 34/1565A, A2 KATUPARAMBIL, MARKET ROAD EDAPPALLY, PIN - 682024
BY ADV SHAHID AZEEZ
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE COMMISSIONER KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU, KALOOR, PIN - 682017 4 THE DEPUTY COMMISSIONER KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU, KALOOR, PIN - 682017 5 SUPERINTENDENT KAKKANAD RANGE-4, CENTRAL EXCISE BHAWAN KATHRIKADAVU,
W.P.(C) No.2819/2024
-2-
KALOOR, PIN - 682017
BY ADV ADV. P.G. JAYASHANKAR SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
The judgment continues below.
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