Nucleus The Centre Of Science vs. The Commissioner
Held
The High Court directed respondents 1 to 3 to consider and pass orders on the petitioner's representation (Ext.P8) within one month. All coercive action pursuant to Ext.P7 was ordered to be kept in abeyance until the disposal of Ext.P8.
Facts
The petitioner, facing financial constraints and unable to pay assessed GST, filed a representation (Ext.P8) requesting permission to pay the tax in instalments. Coercive action was initiated against the petitioner pursuant to an assessment order (Ext.P7).
Key Issues
Whether a taxpayer facing financial difficulties can be permitted to pay assessed GST in instalments, and if the authorities should be directed to consider such a request while staying coercive recovery actions.
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 FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944 WP(C) NO. 14777 OF 2022 PETITIONER: M/S.NUCLEUS THE CENTRE OF SCIENCE, 7/375, 15/159, 2, GKR SMRUTHI, MALAMPUZHA 100 FEET ROAD, NEAR GOVERNMENT VICTORIA COLLEGE, PALAKKAD, KERALA - 678 001, REPRESENTED BY ITS MANAGING PARTNER SHAJI E. BY ADVS.P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695 002. 2 THE CHIEF COMMISSIONER, CGST DEPARTMENT, ERNAKULAM - 682 018. 3 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD - 678 001. 4 THE STATE TAX OFFICER, STATE GST DEPARTMENT, SECOND CIRCLE, PALAKKAD - 678 001. BY ADV.SRI.SAYED MURTHALA THANGAL, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 14777 OF 2022 -2- JUDGMENT The petitioner
has preferred
Ext.P8 representation before the Finance Secretary,
The judgment continues below.
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