Nucleus The Centre Of Science v. The Commissioner

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, Ministry of Finance, New Delhi, with copy to respondents 1 to 3. The grievance of the petitioner is that, in view of the financial constraints, they are not in a position to pay off the assessed tax and they may be permitted to pay the same in instalments. In such circumstances, the writ petition is disposed of directing respondents 1 to 3 to consider and pass orders on Ext.P8 representation within a period of one month from the date of receipt of a copy of this judgment. All coercive action pursuant to Ext.P7 shall be kept in abeyance till the disposal of Ext.P8. The writ petition is disposed of as above. T.R.RAVI akv JUDGE

WP(C) NO. 14777 OF 2022 -3- APPENDIX OF WP(C) 14777/2022 PETITIONER EXHIBITS EXHIBIT P1OF THE MEDICAL REPORT OF THE CHILD EXHIBIT P2OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF APRIL 2018 EXHIBIT P3OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF MAY 2018 EXHIBIT P4OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF JUNE 2018 EXHIBIT P5OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY 2018 EXHIBIT P6OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF AUGUST 2018 EXHIBIT P7OF THE ORDER BEARING NO 32AANFN6568P1ZF/2018-19 DATED 09-02-2022 EXHIBIT P8OF THE REPRESENTATION DATED 06- 04-2022 BEFORE THE RESPONDENTS EXHIBIT P9OF THE ACKNOWLEDGMENT DATED 06- 04-2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P10OF THE JUDGMENT IN GAUHATI HIGH COURT IN W.P(C) NO. 795/2022 DATED 15-02- 2022 RESPONDENT'S/S EXHIBITS : NIL.

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