Addon Integrated Facility Solution vs. The State Of Kerala
Held
The High Court directed the Commissioner, State GST Department, to allow the petitioner to pay the outstanding interest and penalty in 24 instalments. The petitioner was required to make an application within 10 days, and recovery notices were kept in abeyance for one month.
Facts
A registered dealer failed to pay GST from 2017-18 to 2020-21. After assessment under Section 73, the tax was paid, but outstanding interest and penalty of Rs. 21,75,273/- remained, leading to recovery notices. The petitioner sought 24 months to pay these dues.
Key Issues
Whether the petitioner could be granted an extended period of 24 months to pay outstanding interest and penalty amounts, despite recovery notices being issued, by invoking the power to grant instalments.
Sections Cited
Section 73, Section 80, Section 50
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 MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 WP(C) NO. 29555 OF 2023 PETITIONER: M/S.ADDON INTEGRATED FACILITY SOLUTION XV/284, FRIENDSHIPLANE, PIPELINE ROAD, ALUVA, ERNAKULAM, PIN – 683101 REPRESENTED BY IT'S MANAGING PARTNER, SRI. NELLIKUNNEL LATHEEF. BY ADVS. BLOSSOM MATHEW U.KARTHIKA RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 2 ASSISTANT COMMISSIONER (INTELLIGENCE) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO. VIII, ERNAKULAM, SGST COMPLEX, PERUMANOOR P.O, ERNAKULAM, PIN – 682015 3 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), STATE G.S.T DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101 OTHER PRESENT: JASMINE M.M.-GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C)29555/2023 2 J U D G M E N T Dated this the 11th day of September, 2023 This writ petition under Article 226 of the Constitution of India has been filed seeking a relief from t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.