Nalleppilli Arumughan Jyothikumari vs. The State Tax Officer
Held
The Court allowed the petitioner to clear her tax liability in six equal monthly installments, commencing from January 16, 2023, along with statutory interest. It directed that the revenue recovery proceedings would be kept in abeyance as long as the installments were paid on time.
Facts
The petitioner had outstanding tax liability under the Kerala Value Added Tax Act, 2003, which she did not dispute. Revenue recovery proceedings were initiated against her to recover the full amount. The petitioner approached the High Court seeking to pay the admitted liability in installments.
Key Issues
The key issue was whether the High Court should grant installments for an undisputed tax liability under the Kerala Value Added Tax Act, 2003, and consequently, whether the ongoing revenue recovery proceedings should be stayed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 41170 OF 2022 PETITIONER: NALLEPPILLI ARUMUGHAN JYOTHIKUMARI AGED 56 YEARS SRI. AMMAN ENTERPRISES, 32682 VADAKKAMTHARA, PALAKKAD , PIN - 678004 BY ADV ELDHO MATHEW RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT KERALA, FIRST CIRCLE, PALAKKAD, PIN - 678001 2 DEPUTY COMMISSIONER APPEALS KERALA VALUE ADDED TAX, PALAKKAD , PIN - 678001 3 DEPUTY COLLECTOR REVENUE RECOVERY, DISTRICT COLLECTORATE CIVIL STATION, PALAKKAD DISTRICT , PIN - 678001 4 DEPUTY TAHSILDAR PALAKKAD TALUK OFFICE, PALAKKAD DISTRICT , PIN - 678001 OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.41170/2022 -2- J U D G M E N T The petitioner suffered Exts.P1 and P2 orders under which there is a demand for certain amounts in respect of the assessment completed against the petitioner under the provisions of the Kerala Value Added Tax Act, 2003. The petitioner does not dispute liability to pay the amounts due under Exts.
The judgment continues below.
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