M/S.Begorra Infrastructure & Developers PVT. LTD. vs. The Joint Commissioner
Held
The Court allowed the petitioner's request, directing them to pay the remaining Service Tax and Cess, after deducting the amount already paid, in 10 equal monthly installments. The 2nd respondent was instructed to ascertain the exact outstanding amount within 10 days and inform the petitioner.
Facts
The petitioner, M/S Begorra Infrastructure and Developers Pvt. Ltd., approached the High Court seeking permission to pay their outstanding Service Tax and Cess liabilities in installments. They informed the Court that they had already paid an amount of ₹9,41,408/- towards the dues.
Key Issues
The primary legal issue was whether the High Court should permit a taxpayer to discharge their outstanding Service Tax and Cess liabilities through an installment payment plan.
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 T.R.RAVI TUESDAY, THE 21ST DAY OF MARCH 2023 / 30TH PHALGUNA, 1944 WP(C) NO. 5735 OF 2023 PETITIONER: M/S BEGORRA INFRASTRUCTURE AND DEVELOPERS PVT.LTD, KARIMKUTTIYI LBUILDING ANGADI, RANNY, PATHANAMTHITTA, PIN - 689672 REPRESENTED BY ITS DIRECTOR ALWIN JOHN SKARIAH. BY ADVS. PHILIP J.VETTICKATTU SAJITHA GEORGE NEENU BERNATH RESPONDENTS: 1 THE JOINT COMMISSIONER, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE JOINT COMMISSIONER, CENTRAL GST & CENTRAL EXCISE, PATHANAMTHITTA DIVISION, THAZHETHEKKATHIL TOWER, ST. PETERS JUNCTION, RING ROAD, PATHANAMTHITTA, PIN - 689645 2 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THAZHETHEKKATHIL TOWER, ST.PETERS JUNCTION, RING ROAD, PATHANAMTHITTA, PIN - 689645 3 THE FEDERAL BANK LIMITED, P.B.NO.6, KOZHENCHERRY, PIN - 689641 REPRESENTED BY ITS BRANCH MANAGER, BY ADV ADV. P.G. JAYASHANKAR PGJ SREELAL N
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