Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023 / 9TH AGRAHAYANA, 1945 WP(C) NO. 39932 OF 2023 PETITIONER/S:
1 M/S JAYBEE GAS AGENCIES VII/744, PANAVELI BUILDING, ANGADI P.O, RANNI, PATHANAMTHITTA DISTRICT, REPRESENTED BY MANAGING PARTNER SMT. SUSAN BIGILI PANAVELI, AGED 59, W/O BIGILI PANAVELI, PANAVELIL HOUSE, ANGADI P.O, RANNI, PATHANAMTHITTA DISTRICT,, PIN - 689674 2 SMT. SUSAN BIGILI PANAVELI, AGED 59 YEARS W/O BIGILI PANAVELI, PANAVELIL HOUSE, ANGADI P.O, RANNI, PATHANAMTHITTA DISTRICT, PIN: 689674, MANAGING PARTNER M/S JAYBEE GAS AGENCIES, VII/744, PANAVELI BUILDING, ANGADI P.O, RANNI, PATHANAMTHITTA DISTRICT, PIN - 689674
BY ADVS.
T.N.SURESH DHANUJA VETTATHU YEDU KRISHNA S.
P.SREEJITH
RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY SECRETARY REVENUE DEPARTMENT, 2ND FLOOR, NORTH BLOCK, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 STATE TAX OFFICER (ARREARS RECOVERY) OFFICE OF THE JOINT COMMISSIONER OF TAX PAYERS SERVICES, STATE GST DEPARTMENT, 3RD FLOOR, FINANCIAL COMPLEX, MINI CIVIL STATION, PATHANAMTHITTA, PIN - 689645
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3 ASSISTANT COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT KERALA, GST COMPLEX, ASRAMOM, KOLLAM, PIN - 691002 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following prayers:
“1. Call for the records of EXHIBIT P-2 and, EXHIBIT P-6 from the respondents concerned and quash Exhibit P5.
2. Pass a writ of Mandamus directing the 3rd respondent to consider the EXHIBIT P3, and issue certified copy of the Appellate Order to the petitioners in a time bound manner.
3. Issue a writ of Mandamus directing the 2nd respondent to accept the 20% of the tax due amount and release/lift the Exhibit P5 order enabling the "petitioner to prefer statutory second appeal on receipt of the certified copy from the 3rd respondent.
4. Such other reliefs deemed to be fit by this Honorable Court.”
2.
After some arguments, the learned Counsel for the petitioner submits that the petitioner is willing to discharge the tax liability. However, she does not have the means to pay
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the entire tax liability of Rs.4,53,710/- at one time. Therefore, the petitioner may be permitted to discharge the tax liability in instalments.
3.
Ms Rasmitha Ramachandran learned Government Pleader does not have much objection to the said prayer of the petitioner.
4.
Considering the aforesaid facts and submissions, the present writ petition is disposed of with a direction to the petitioner to discharge the entire tax liability in five equal monthly instalments. The first instalment is to be paid on or before 10.12.2023, and the remaining four instalments on or before the 10th day of each successive month. In case the petitioner fails to make payment of the first instalment or any subsequent instalments as directed, the authority will be free to realise the remaining amount in accordance with the law.
If the petitioner makes payment of the first instalment, the petitioner’s bank account attached vide Ext.P5 order shall be
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lifted, and the petitioner shall be entitled to operate her bank account.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 39932/2023
PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE PARTNERSHIP DEED DATED 17/07/2008 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DATED 26/10/2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 (a) TRUE COPY OF THE ENGLISH TRANSLATION OF DEMAND NOTICE DATED 26/10/2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 THE TRUE COPY OF THE APPLICATION DATED 04/11/2023 SUBMITTED AND RECEIVED BY THE OFFICE OF THE 3RD RESPONDENT EXHIBIT P3 (a) THE TRUE COPY OF THE ENGLISH TRANSLATION OF APPLICATION DATED 04/11/2023 SUBMITTED AND RECEIVED BY THE OFFICE OF THE 3RD RESPONDENT EXHIBIT P4 THE TRUE COPY OF THE APPLICATION DATED 05/11/2023 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT EXHIBIT P4 (a) THE TRUE COPY OF THE ENGLISH TRANSLATION OF APPLICATION DATED 05/11/2023 SUBMITTED BY THE 1ST PETITIONER TO THE 2ND RESPONDENT Exhibit P5 THE TRUE COPY OF THE ORDER DATED 23/11/2023 ISSUED BY THE 2ND RESPONDENT TO THE UNION BANK OF INDIA, RANNI BRANCH Exhibit P6 THE TRUE COPY OF THE INTIMATION DATED 24/11/2023 ISSUED BY THE BRANCH MANAGER OF UNION BANK OF INDIA, RANNI BRANCH