M/S. Suryansh Broadcasting PVT. LTD. vs. The Superintendent
Held
The High Court, as a matter of indulgence, quashed the garnishee proceedings, noting that the petitioner had brought the installment payments up to date and undertook to pay future installments without default. The Court clarified that any subsequent default would allow the department to proceed for recovery of the entire amount as per the proviso to Section 80.
Facts
The petitioner, Suryansh Broadcasting Pvt. Ltd., was granted permission under Section 80 of the CGST/SGST Act to pay interest on belated tax payments in installments. Upon the petitioner's failure to adhere to the payment schedule, the department initiated garnishee proceedings against third parties from whom money was due to the petitioner.
Key Issues
Whether garnishee proceedings initiated due to default in an installment payment plan granted under Section 80 of the GST Act can be quashed if the petitioner subsequently regularizes payments and undertakes future compliance.
Sections Cited
Section 80
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WP(C) NO. 30855 OF 2022 PETITIONER: SURYANSH BROADCASTING PVT. LTD. B6, ABM TOWER, KADAVANTHARA, ERNAKULAM, PIN – 682 020. REPRESENTED BY ITS MANAGER DIRECTOR, BY ADV K.J.MANU RAJ RESPONDENTS: 1 THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN – 682 017. 2 THE COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE COCHIN COMMISSIONERATE, CENTRAL EXCISE BHAVAN, IS PRESS ROAD, ERNAKULAM, PIN – 682 016. 3 THE DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI, PIN – 682 017. OTHER PRESENT: ADV. P R SREEJITH (SC- CENTRAL BOARD OF EXCISE )) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.30855/2022 & W.P.(C)No.29584/2022 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WP(C) NO. 29584 OF 2022 PETITIONER: M/S. S
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