Sandhya . S vs. State Of Kerala
Held
The High Court directed the petitioner to file an application before the Assessing Authority within one week, requesting installment payments for the assessed tax and interest. The Assessing Authority was instructed to consider this application sympathetically and pass appropriate orders.
Facts
The petitioner, wife of a deceased assessee under the Kerala Value Added Tax (KVAT), sought installment payments for her late husband's KVAT arrears of Rs. 7,03,202/-. She cited financial difficulties but expressed willingness to discharge the liability in installments.
Key Issues
Whether the High Court should grant installment payments for KVAT arrears, or direct the Assessing Authority to consider such a request, given the petitioner's financial difficulties.
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 FRIDAY, THE 13TH DAY OF OCTOBER 2023 / 21ST ASWINA, 1945 WP(C) NO. 33789 OF 2023 PETITIONER: SANDHYA S. AGED 42 YEARS W/O RAJESH, LEKSHMITHEERTHAM, PARAKKOOTTAM P.O, MUNDAPPALLY, PERINGANADU, PATHANAMTHITTA, PIN – 691551 BY ADVS. R.HARIKRISHNAN (KAMBISSERIL) NEERAJ NARAYAN BOBY THOMAS RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY PRINCIPLE SECRETARY (FINANCE), SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 2 DISTRICT COLLECTOR PATHANAMTHITTA, COLLECTORATE, CHITTOR, PATHANAMTHITTA, PIN – 689645 3 ASSISTANT COMMISSIONER TAX PAYER SERVICE, STATE GST DEPARTMENT, ADOOR, PATHANAMTHITTA, PIN – 691523 4 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GST DEPARTMENT, ADOOR, PATHANAM
The judgment continues below.
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