Farooque Construction vs. Kerala State Goods And Service Tax(GST) Department
Held
The Court found no grounds to interfere with the impugned recovery notice, as the petitioner had failed to discharge the settled liability under the Amnesty Scheme for a prolonged period despite being granted installments.
Facts
The petitioner applied for an Amnesty Scheme in 2020 to settle GST dues, which were determined at Rs. 6,08,561/-. They paid the first installment but failed to pay subsequent installments for over three years, leading to a recovery notice in 2023.
Key Issues
Whether the High Court should intervene against a recovery notice when a taxpayer has defaulted on an Amnesty Scheme payment plan for several years after paying only the first installment.
Sections Cited
Central GST/Kerala GST Act and Rules, Amnesty Scheme
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 FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 39039 OF 2023 PETITIONER: FAROOQUE CONSTRUCTION 21/BSC 2009-10, FATHIMA MANZIL, P.H WARD ALAPPUZHA, REPRESENTED BY IT MANAGING PARTNER SAJEELA BAIJU, PIN – 688 001. BY ADVS. P.BINNY JOSEPH BASIL MATHEW RESPONDENTS: 1 KERALA STATE GOODS AND SERVICE TAX(GST) DEPARTMENT REP.BY ITS SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 JOINT COMMISSIONER STATE GST DEPARTMENT (ARREARS RECOVERY, KERALA GST DEPARTMENT), F8WP+FJW, BSNL BHAVAN, SECOND FLOOR, ROAD, OPPOSITE HEAD POST OFFICE, ALAPPUZHA, KERALA, PIN – 688 001. OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 39039 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 39039 OF 2023 -------------------------------------------- Dated this the 24th day of November, 2023 J U D G M E N T
The petitioner is a partnership firm registered under the provisions of Central GST/ Kerala GST Act and a d
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.