Judgment
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, permitting the petitioner to grant the benefits of the amnesty scheme. As per the same, the liability of the petitioner was determined as Rs. 27,41,811/- in case the petitioner is remitting the amount in lumpsum, and if they are intending to pay it in installments, the liability is fixed as 31,98,779/-. The aforesaid period is expiring on 31.03.2023, and Ext. P4 representation has been submitted by the petitioner before the authorities concerned for extension of the time. In the said circumstances, seeking for a direction to consider Ext. P4 representation as expeditiously as possible, this writ petition is submitted by the petitioner.
Considering the facts and circumstances of the case, I dispose of the application taking note of the fact that the Ext. P4 representation is pending consideration before the authorities. In
WP(C) NO. 11052 OF 2023 3 the said circumstances, this writ petition is disposed of directing the 2nd respondent to take up Ext. P4 application and pass appropriate orders thereon, in accordance with law as expeditiously as possible, at any rate, within a period of three months.
Sd/- ZIYAD RAHMAN A. A.
avs JUDGE
WP(C) NO. 11052 OF 2023 4 APPENDIX OF WP(C) 11052/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE CIRCULAR NO.5/2022 DATED 25-03-2022 ISSUED BY THE COMMISSIONER.
Exhibit P2 A COPY OF THE OPTION DATED 20-07-2022 FILED BY THE PETITIONER.
Exhibit P3 A COPY OF THE ORDER DATED 08-08-2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit P4 A COPY OF THE REPRESENTATION DATED 07- 12-2022 FILED BY THE PETITIONER.
Exhibit P5 A COPY OF THE LETTER DATED 07-01-2013 RECEIVED FROM THE OFFICE OF THE HON'BLE MINISTER FOR FINANCE, KERALA.