Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 25TH DAY OF JANUARY 2024 / 5TH MAGHA, 1945 WP(C) NO. 1990 OF 2024 PETITIONER:
MRS. GEETHA RAJAN AGED 53 YEARS, W/O. RAJAN, PROPRIETOR, M/S K.R MARGIN FREE MARKETINGM RESIDING AT T.C -43/424(3), ANANTHAPURI VEEDU, KAMALESWARAM, MANACAUD P.O, THIRUVANANTHAPURAM,, PIN – 695 009.
BY ADVS.
S.JATHIN DAS S.SOUMYA ISSAC ARUN S.
RESPONDENTS:
1 THE DEPUTY COMMISSIONER [ARREAR RECOVERY] TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002.
2 ASSISTANT STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT TAX PAYER CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002.
BY ADVS.
SMT. RESMITHA R CHANDRAN (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.1990/2024 -:2:- J U D G M E N T The petitioner has approached this Court challenging the recovery proceedings initiated to recover the amounts demanded in terms of Ext.P1 order.
2.
Learned Government Pleader points out that the petitioner did not file any appeal against Ext.P1 order within the time specified under Section 107 of the GST Act, 2017. It is submitted that at present, no appeal can be maintained as the condonable period has also expired.
3.
Learned counsel for the petitioner would submit that already an amount of Rs.45,000/- has been recovered from the bank account of the petitioner. It is submitted that the petitioner may be allowed to prefer an appeal against Ext.P1 and till such time, as any stay petition filed by the petitioner is considered, the recovery proceedings may be kept in abeyance.
4.
Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the
W.P.(C) No.1990/2024 -:3:- view that there is considerable merit in the contention taken by the learned Government Pleader that the demand in Ext.P1 has become final as the petitioner has not preferred any appeal under Section 107 of the GST Act within the time specified. The condonable period is only 30 days beyond the period of limitation. Even that period has expired. Therefore, no appeal can be filed against Ext.P1 at present and Ext.P1 has become final. Thus the only relief that can be granted to the petitioner is the liberty to pay off the amounts demanded, after giving credit to any amount already recovered, in some instalments. Considering the submission of the learned counsel for the petitioner that the petitioner is a small dealer engaged in retail business, I am of the opinion that the petitioner can be granted seven equal monthly instalments to pay off the amounts now demanded from the petitioner after giving credit to the amounts already paid/recovered from the petitioner.
Accordingly, this writ petition will stand disposed of permitting the petitioner to pay off the amounts presently due from the petitioner in seven (07) equal monthly
W.P.(C) No.1990/2024 -:4:- instalments, the first of which shall be paid on or before 31-01-2024. The subsequent instalments shall be paid on or before the last working day of the succeeding months.
Sd/-
GOPINATH P.
JUDGE ats
W.P.(C) No.1990/2024 -:5:- APPENDIX OF WP(C) 1990/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF ORDER NO.
32AESPA2016E1Z6/2017-18 DATED 10.7.2023 PASSED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY THE ARREAR NOTICE BEARING NO.GST/ 2023-24/41 DATED 13.11.2023 ISSUED BY THE 1ST RESPONDENT English translation English translation of Exhibit P2