Alavi N vs. State Of Kerala
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 29TH DAY OF SEPTEMBER 2023 / 7TH ASWINA, 1945 WP(C) NO. 27157 OF 2023 PETITIONER: ALAVI N, AGED 63 YEARS S/O MUHAMMED, NELLIPARAMBAN HOUSE,, EDAKKARA P.O., EDAKKARA VILLAGE, NILAMBUR TALUK, MALAPPURAM DISTRICT, PIN – 679 331. BY ADVS. SARUN RAJAN R.ANAS MUHAMMED SHAMNAD ARCHANA HARIDAS K. JUVAIZE MUHAMMED RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, KERALA GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002. 3 JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GST DEPARTMENT, B2 BLOCK, CIVIL STATION, MALAPPURAM, KERALA, PIN – 676 505. 4 STATE TAX OFFICER, KERALA GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, NILAMBUR, MALAPPURAM DISTRICT, PIN – 679 329. 5 DEPUTY TAHSILDAR, NILAMBUR TALUK, MALAPPURAM DISTRICT, PIN – 679 329. SMT. JASMINE M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 27157/2023 : 2 : Dated this the 29th day of September, 2023. JUDGMENT The present writ petition has been filed for the following reliefs: 1) Issue a writ in the nature of certiorari or any other appropriate writ, order direction calling for the records leading to Exhibit P8 sale notice and quash the same. 2) Issue a writ of mandamus or any other appropriate writ, order or direction commanding the respondents 1 to 4 to permit the petitioner to avail the benefit of the Amnesty Scheme of 2022 by receiving the one time amount of Rs.1,52,962/- within a time frame as may be fixed by this Hon’ble Court.
On 26.09.2023, this Court passed the following order: “The petitioner is stated to have applied for the Amnesty Scheme on 27.08.2022 and even though he has initiated payment on 31.12.2022 through the official website of the Kerala Goods and Service Tax Department, the same was failed due to technical issues.
Ms. Jasmine M.M., the learned Government Pleader, to get instructions as to whether in pursuance to the order dated 27.12.2022 under the Amnesty scheme, the petitioner’s attempt on 31.12.2022 for depositing the tax amount of Rs.1,52,962/- was failed for the reason “last date is over”, is correct or not, in as much as, in Exhibit P3 screen shot, the status of the payment is mentioned as ‘failed’ and the reason assigned is 'last date is over'.
If the screen shot is correct, then it cannot be said that the petitioner has not made any attempt to deposit the tax in compliance of the order passed on 27.12.2022 under the Amnesty scheme and, therefore, the petitioner should be permitted to deposit the said amount with interest/penalty/charges within a specified period.
W.P.(C) No. 27157/2023 : 3 : Post the matter on 29.09.2023.”
The learned Government Pleader, on instructions, submits that the petitioner may be directed to appear before the assessing authority, respondent No.4, for making payment of the tax amount of Rs.1,52,962, which was assessed under the Amnesty Scheme with interest and penalty, if any. The assessing authority will communicate the exact amount for making the payment to be made by the petitioner.
Considering the aforesaid submission, the present writ petition is disposed of with a direction to the petitioner to appear before the assessing authority, respondent No.4, on 03.09.2023 and the assessing authority will communicate the final amount to be paid by the petitioner which would include the tax amount of Rs.1,52,962/- as determined under the Amnesty Scheme with interest and penalty, if any. The petitioner should deposit the said amount within the time frame as may be directed by the assessing authority. With the aforesaid liberty and directions, the present writ petition stands finally disposed of. DINESH KUMAR SINGH, JUDGE.
Rv
W.P.(C) No. 27157/2023 : 4 : APPENDIX OF WP(C) 27157/2023 PETITIONER’S EXHIBITS: Exhibit-P1OF THE CIRCULAR NO.5/2022 DATED 25.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit-P2OF THE NOTICE DATED NIL ISSUED BY THE 4TH RESPONDENT UNDER THE AMNESTY SCHEME, 2022. Exhibit-P3OF THE SCREENSHOT OF THE PAYMENT GATEWAY OF THE STATE GOODS AND SERVICE TAX DEPARTMENT IN THE OFFICIAL WEBSITE KERALATAXES.GOV.IN. Exhibit-P4OF THE REPRESENTATION DATED 15.02.2023 SUBMITTED BEFORE THE HON'BLE FINANCE MINISTER. Exhibit-P5OF THE REPRESENTATION DATED 15.02.2023 SUBMITTED BEFORE THE 3RD RESPONDENT Exhibit-P6OF THE NOTICE DATED 16.11.2022 IN FORM 1 ISSUED UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 5TH RESPONDENT. Exhibit-P7OF THE NOTICE DATED 17.11.2022 IN FORM 10 ISSUED UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 5TH RESPONDENT. Exhibit-P8OF THE SALE NOTICE DATED 03.07.2020 ISSUED BY THE 5TH RESPONDENT. RESPONDENTS’ EXHIBITS: NILPS To Judge. rv
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.