M/S. Surabhi Enterprises vs. State Tax Officer
Held
The High Court directed the 2nd respondent (State Tax Officer) to consider and pass orders on the petitioner's application (Ext.P6) within three weeks, after hearing the petitioner. Coercive steps for recovery were ordered to be kept in abeyance until the disposal of Ext.P6.
Facts
The petitioner sought permission to pay outstanding revenue recovery amounts for the assessment years 2013-2014 and 2014-2015 in 12 monthly instalments. They had submitted an application (Ext.P6) to the State Tax Officer for this purpose, which was pending consideration.
Key Issues
The primary issue was whether the petitioner's request to pay pre-GST revenue recovery dues in instalments should be allowed and if their pending application for such relief warranted expeditious consideration by the tax authorities.
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 MONDAY, THE 30TH DAY OF JANUARY 2023 / 10TH MAGHA, 1944 WP(C) NO. 2818 OF 2023 PETITIONER: M/S. SURABHI ENTERPRISES MAIN ROAD, PONNANI, MALAPPURAM, PIN – 679 577 REPRESENTED BY ITS PARTNER, RAJAGOPALAN.C, BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 STATE TAX OFFICER STATE GST DEPARTMENT, PONNANI, MALAPPURAM, PIN – 679 577 2 THE STATE TAX OFFICER STATE GST DEPARTMENT, TAX PAYER SERVICES THIRUR, MALAPPURAM, PIN – 676 101 3 THE DEPUTY TAHSILDAR (RR) TALUK OFFICE PONNANI THALUK MALAPPURAM, PIN – 679 577 DR.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2818 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.2818 of 2023 ------------------------------------------- Dated this the 30th day of January, 2023 JUDGMENT Admit. Government Pleader takes notice for the respondents.
The prayer in the writ petition is for permitting the petitioner to pay off the balance amount under revenue recovery for the assessment years 2013-201
The judgment continues below.
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