C.N.Mini vs. The State Tax Officer
Held
The Court directed the petitioner to submit a proper application in Form 21(H) to the 1st respondent (State Tax Officer) within ten days. The 1st respondent was ordered to consider the application and pass appropriate orders within three weeks, with coercive proceedings against the petitioner to be kept in abeyance during this period.
Facts
The petitioner, a proprietrix of a poultry farm, had outstanding tax liabilities under the Kerala Value Added Tax Act, 2003, for the assessment year 2009-10. She sought instalment facilities by submitting letters, which the State Tax Officer contended were not in the prescribed Form 21(H).
Key Issues
The key issue was whether the petitioner's informal letters seeking instalment facilities for her KVAT liability constituted a proper application, and the procedure for seeking such relief.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 21ST DAY OF FEBRUARY 2022 / 2ND PHALGUNA, 1943 WP(C) NO. 2133 OF 2022 PETITIONER: C.N.MINI AGED 53 YEARS PROPRIETRIX, M/S.GANGA POULTRY FARM, CHOLAYIL HOUSE, PALATHULLY ROAD, THATHAMANGALAM, PALAKKAD-678102. BY ADVS. HARISANKAR V. MENON MEERA V.MENON(M-206) RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHITTUR, PALAKKAD-678101. 2 THE TAHSILDAR (RR), TALUK OFFICE, CHITTUR-678101. OTHER PRESENT: SR.G.P.TUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2133 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== WP(C) No. 2133 of 2022 ============================ Dated this the 21 st day of February, 2022 JUDGMENT Petitioner is the owner of the poultry farm and was an assessee under the Kerala Value Added Tax Act, 2003. For the assessment year 2009-10, petitioner was subjected to an assessment under Section 25(1) of the Act and the order was confirmed in appeal also. In the meantime, due to various circumstances, petitioner was unable to clear the entire liabi
The judgment continues below.
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