Z Solutions vs. The State Tax Officer-1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUE AY, THE 14TH DAY OF JANUARY 2020 / 24TH POUSHA, 1941 WP(C).No.758 OF 2020(T) PETITIONER: Z SOLUTIONS SATHRATHIL HOUSE,PULLIKKANAKKU, KAYAMKULAM,ALAPPUZHA DISTRICT, REPRESENTED BY ITS PARTNER,G.JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-1 STATE GST DEPARTMENT,KAYAMKULAM-690502. 2 THE TAHSILDAR, KARTHIKAPPILLY TALUK, ALAPPUZHA DISTRICT-690516. BY ADVS. SMT.JASMINE M.M, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C). No. 758 of 2020 2 ALEXANDER THOMAS, J. ------------------------------------ W.P(C). No. 758 of 2020 ------------------------------------ Dated this the 14th day of January, 2020 JUDGMENT The petitioner is an assesse under the Kerala Value Added Tax Act, on the rolls of the 1st respondent. According to him steps have been taken for realising the dues as per Ext.P1 order through Ext.P2 notice issued by the 2nd respondent. It is pointed out that the petitioner has wound up his business activities for sometime, he is finding it difficult to clear the arrears. Therefore the petitioner has now submitted Ext.P3 and P3(a) applications by for grant of 10 monthly instalments for clearing the arrears, which has now been submitted before the 2nd respondent. But that the 2nd respondent has not disposed of those applications and that at the same time coercive steps have been taken as per Ext.P2. 2. Taking note of the facts and circumstances of this case, it is ordered that in case Exts.P3 and P3 (a) applications seeking instalment facility are pending with the 2nd respondent then, the 2nd respondent take up the said plea in those applications for consideration without much delay and after affording a reasonable

W.P(C). No. 758 of 2020 3 opportunity of being heard to the petitioner through authorised representatives or counsel if any, will render a considered decision thereon and communicate the copy of the same to the petitioner without much delay preferably within a period of six weeks from the date of production of the certified copy of this judgment. Until orders are passed on Ext.P3 and P3(a) applications as above directed, further coercive steps as per Ext.P2 may be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. ALEXANDER THOMAS, JUDGE KAS

W.P(C). No. 758 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 30-05-2019. EXHIBIT P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 20-12-2019. EXHIBIT P3 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 21-12-2019. EXHIBIT P4 A COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21-12-2019. RESPONDENT'S/S EXHIBITS: NIL //// PA TO JUDGE