Thomas K. J vs. The State Tax Officer/Assistant Commissioner
Held
The High Court, considering the petitioner's submission, disposed of the writ petition by directing the petitioner to pay the arrears of tax in six equal monthly installments. The first installment was due by November 10, 2023, with subsequent installments on the 10th of each following month.
Facts
The petitioner challenged recovery notices (P10, P12) issued by the tax authorities for outstanding tax arrears. They also sought credit for previous payments made and requested to pay the remaining dues in monthly installments.
Key Issues
The key legal issues involved the validity of the tax recovery notices, the proper accounting and credit for prior tax payments, and the permissibility of allowing payment of tax arrears in installments.
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 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 d
The judgment continues below.
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