Divine Networks vs. The State Tax Officer (Works Contract)
Held
The High Court directed the 2nd respondent (Secretary to Government Taxes Department) to consider the petitioner's pending representation (Ext. P4) for an extension of time to pay tax arrears under the Amnesty Scheme, 2022. The respondent was ordered to pass appropriate orders within three months.
Facts
The petitioner, a KVAT dealer, availed benefits under the Amnesty Scheme, 2022 for tax arrears, with a payment deadline expiring on March 31, 2023. The petitioner submitted a representation (Ext. P4) seeking an extension of this payment period.
Key Issues
The key issue was whether the High Court should direct the authorities to consider the petitioner's representation for an extension of time to remit tax arrears under the Amnesty Scheme, 2022.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. WEDNESDAY, THE 29TH DAY OF MARCH 2023 / 8TH CHAITHRA, 1945 WP(C) NO. 11052 OF 2023 PETITIONER/S: DIVINE NETWORKS PUTHEN STREET, MANACAUD, THIRUVANANTHAPURAM. REPRESENTED BY ITS PARTNER G. VENKITARAMAKRISHNAN, PIN – 695009 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) V.SATHEESH (S-3495) K.SUNDAR SABU C.J RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN – 695002 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN – 695001 ADV THUSHARA JAMES- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11052 OF 2023 2 JUDGMENT The petitioner is a dealer under the KVAT Act. The petitioner approached the authorities concerned for availing the benefits of the Amnesty Scheme, 2022 introduced by the Government for settlement of the arrears of Tax. Acting upon Ext. P2 application submitted by the petitioner in this regard, Ext. P3 was issued by the Government, per
The judgment continues below.
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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.