Judgment
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.P1 and P2. The petitioner only seeks for some installments to clear the liability. The petitioner has been served with Ext.P3 notice under the provisions of the Revenue Recovery Act to recover the entire amounts due from the petitioner.
2.
Heard the learned Senior Government Pleader also.
3.
Having regard to the facts and circumstances of the case and considering the limited nature of the relief sought for in this writ petition, this writ petition will stand disposed of directing that the petitioner shall clear the liability in terms of the assessment completed against the petitioner in six monthly installments commencing from 16-01-2023. The petitioner shall also be liable to pay any statutory interest on account of the payment in installments. If the petitioner clears the liability in six equal monthly installments starting from 16-01- 2023, the revenue recovery proceedings initiated against the petitioner shall be kept in abeyance. The subsequent installments shall be paid on or before 16th day of every succeeding months.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.41170/2022 -3- APPENDIX OF WP(C) 41170/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE MODIFIED DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT DATED 30.01.2018 Exhibit P2 A TRUE COPY OF THE RRC NO. 2022/9140/09 DATED 30.09.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P3 A TRUE COPY OF THE NOTICE NO RRC NO 2022/9140/09 DATED 11.10.2022 ISSUED BY THE 4TH RESPONDENT