George Joseph Kanjamala vs. The Assistant Commissioner
Held
The Court held that payment made on the last date, July 1, 2020, should be considered valid under the SVLDRS Scheme, irrespective of the exact time of bank upload. Since the petitioner had paid the amount under the scheme, the impugned demand and penalty orders were illegal.
Facts
The petitioner, liable for service tax on rented property, opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS). He paid the assessed amount on the last date, July 1, 2020. The department contended the payment was made after 12 a.m. on that date, thus denying the scheme's benefit and issuing demand and penalty orders.
Key Issues
Whether a payment made under the SVLDRS Scheme on the last day, but potentially after midnight, should be considered valid, and if so, whether subsequent demand and penalty orders are sustainable.
Sections Cited
None
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 WEDNESDAY, THE 18TH DAY OF OCTOBER 2023 / 26TH ASWINA, 1945 WP(C) NO. 29705 OF 2022 PETITIONER: GEORGE JOSEPH KANJAMALA AGED 65 YEARS S/O JOSEPH KANJAMALA , KANJAMALA HOUSE, ALAKODE.P.O, KANNUR DISTRICT-670571, PIN – 670 571. BY ADV K.V.RASHMI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, KANNUR DIVISION, KUZHIKUNNU,KANNUR-670001, PIN – 670 001. 2 THE SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, THALIPARAMBA RANGE, THALIPARAMBA-670141, PIN – 670 141. BY ADVS. SRI.SREELAL WARRIAR, C.G.C R.HARISHANKAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29705 OF 2022 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 29705 OF 2022 -------------------------------------------- Dated this the 18th day of October, 2023 J U D G M E N T
The present writ petition has been filed by the petitioner impugning Ext.P9 and Ext.P10 order in original and penalty order passed by the Assistant Commissioner, Central GST and Central Excise in res
The judgment continues below.
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