Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 28519 OF 2023 PETITIONER/S:
THOMAS K. J AGED 60 YEARS S/O JOSEPH [PROPRIETOR, TAAA ENTERPRISES, POYYA], KURUPPASSERY HOUSE, KARTHIKA NAGAR, POYYA P.O.
KODUNGALLUR, THRISSUR, PIN - 680733 BY ADV SANTHOSH P.ABRAHAM RESPONDENT/S:
1 THE STATE TAX OFFICER/ASSISTANT COMMISSIONER KERALA STATE GOODS & SERVICE TAX DEPARTMENT KODUNGALLUR, PIN - 680664 2 THE STATE TAX OFFICER STATE TAX PAYER SERVICE CIRCLE [KODUNGALLUR] KERALA STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR, PIN - 680664 3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY) O/O JOINT COMMISSIONER, TAX PAYER SERVICE, KERALA STATE GOODS & SERVICE TAX DEPARTMENT, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 SMT.JASMINE M.M., GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28519 OF 2023 2 J U D G M E N T The present writ petition has been filed with the following prayers:
“i) To issue a writ of certiorari or any other appropriate writ order or direction to quash Exhibit P10 notice and P12 communication issued by the 3rd respondent;
ii) To direct the 2nd and 3rd respondents to give credit for the payments made through Exhibits P7 to P7(d) towards the dues of the petitioner and intimate the actual dues;
iii) To allow the petitioner to remit the actual balance outstanding in 6 monthly installments; and iv) To grant such other relief as this Hon'ble Court may deem fit and proper to grant in the circumstances of the case.” 2.
After arguing the matter for some time, learned counsel for the petitioner submits that the writ petition may be disposed of granting six equal monthly installments to the petitioner for payment of arrears of tax.
3.
Considering the aforesaid submission, the present writ petition is disposed of with a
WP(C) NO. 28519 OF 2023 3 direction to the petitioner to deposit arrears of tax in six equal monthly installments, the first of which shall be paid on or before 10.11.2023, and the other installments shall be paid on or before 10th of every subsequent five months. If the petitioner commits default in making payment of any of the installments, the respondents can initiate proceedings to collect the same.
Pending interlocutory applications, if any, in the writ petition stand dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 28519 OF 2023 4 APPENDIX OF WP(C) 28519/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER NO.32081078092/2014-15 DATED 25-02-2019 ISSUED BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE ORDER NO.32081078092/2015-16 DATED 25-02-2019 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE ORDER NO.32081078092/2016- 17DATED 26-11-2018 ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE ORDER NO.32081078092/2014- 15(MODIFIED) DATED 28-4-2020 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE ORDER NO.32081078092/2014- 15(MODIFIED) DATED 24-4-2020 ISSUED BY THE 1ST RESPONDENT Exhibit P6 TRUE COPY OF THE ORDER NO.32081078092/2016- 17(MODIFIED) DATED 30-1-2020 ISSUED BY THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF THE E-CHALAN KL015016982202021E DATED 24-12-2020 Exhibit P7(a) TRUE COPY OF THE E-CHALAN KL018165428202122E DATED 07-12-2021 Exhibit P7(b) TRUE COPY OF THE E- CHALAN KL010843371202223E DATED 15-07-2022 Exhibit P7(c) TRUE COPY OF THE E-CHALAN KL021998085202223E DATED 25-11-2022
WP(C) NO. 28519 OF 2023 5 Exhibit P7(d) TRUE COPY OF THE E-CHALAN KL027365436202122E DATED 31-03-2022 Exhibit P8 TRUE COPY OF THE NOTICE AR-32/2023-24 DATED 09- 05-2023 ISSUED BY THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF THE REPRESENTATION DATED 26-05- 2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF THE NOTICE NO.AR-32/2023-24DATED 02- 06-2023 ISSUED BY THE 3RD RESPONDENT Exhibit P11 TRUE COPY OF THE REPRESENTATION DATED 15-06- 2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P12 TRUE COPY OF THE COMMUNICATION DATED 30-06-2023 ISSUED BY THE 3RD RESPONDENT