M/S Jaybee Gas Agencies vs. State Of Kerala
Held
The High Court allowed the petitioners to discharge the entire tax liability of Rs. 4,53,710/- in five equal monthly installments, with the first payment due by December 10, 2023. Upon payment of the first installment, the attached bank account (Exhibit P5) would be lifted, allowing the petitioner to operate it.
Facts
The petitioners, M/s Jaybee Gas Agencies and its managing partner, faced a demand notice for a GST liability of Rs. 4,53,710/- and subsequent attachment of their bank account. They sought to quash the demand, obtain an appellate order, and pay 20% of the tax to enable a second appeal, but later expressed willingness to pay the full amount in installments.
Key Issues
The primary issue was whether the petitioners, unable to pay the entire GST liability at once, could be permitted to discharge the tax in installments and have their bank account attachment lifted.
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 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
W.P.(C) No.39932/2023
The judgment continues below.
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