Mrs. Geetha Rajan vs. The Deputy Commissioner [Arrear Recovery]
Held
The Court held that the demand in Ext.P1 had become final as the petitioner failed to file an appeal under Section 107 of the GST Act within the statutory and condonable period. While no appeal could be entertained, the petitioner was granted seven equal monthly instalments to pay the outstanding amount.
Facts
The petitioner challenged recovery proceedings initiated based on an assessment order (Ext.P1), from which an amount of Rs. 45,000 had already been recovered. The petitioner sought permission to file an appeal against Ext.P1 and a stay on recovery proceedings.
Key Issues
Whether recovery proceedings could be challenged when the underlying assessment order had become final due to the petitioner's failure to file an appeal within the statutory period, including the condonable period, under Section 107 of the GST Act.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
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 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.
Learned G
The judgment continues below.
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