C.N.Mini vs. The State Tax Officer - Kerala High Court, 21 February 2022

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 liabilities and sought for grant of instalment facility, as per applications, purported to have been filed on 10.01.2022. 2. The learned Senior Government Pleader, Dr.Thushara James, upon instructions, submitted that petitioner has not submitted any application in its true sense and instead has only given a letter to the State Tax Officer as well as to the Tahsildar, seeking the grant of instalment facilities. It was further submitted that the application for grant of instalment facility has to be submitted in Form 21(H) and it was only then that the proper officer

WP(C) NO. 2133 OF 2022 3 will consider the grant of such instalment facility.

The learned counsel for the petitioner expressed the inclination to submit an application in the proper format. Accordingly, I deem it fit to dispose of this writ petition, directing the petitioner to approach the 1 st respondent by submitting an application in Form 21(H), within a period of ten days from the date of receipt of a copy of the judgment. If the petitioner submits a proper application in Form 21(H), the 1 st respondent shall consider the same and pass appropriate orders within a period of three weeks thereafter. If an application as directed above is submitted by the petitioner, within the time stipulated, the coercive proceedings, if any, initiated against the petitioner, will be kept in abeyance, till orders are passed by the 1 st respondent on the said application. The writ petition is disposed of. BECHU KURIAN THOMAS JUDGE ssa

WP(C) NO. 2133 OF 2022 4 APPENDIX OF WP(C) 2133/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF INTIMATION ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT DATED 17.9.2018. Exhibit P2 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 10.1.2022. Exhibit P3 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 10.1.2022.