K.B. Noushad S/O Beeran vs. State Of Kerala, Represented By The Secretary
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 2834 OF 2024 PETITIONER/S: K.B. NOUSHAD S/O BEERAN AGED 59 YEARS KOOTAYIPARAMBIL HOUSE, POST : MATHILAKAM, PAPPINIVATAM VILLAGE, KODUNGALLUR TALUK, THRISSUR DISTRICT, PIN - 680685 BY ADVS. T.K.ASOKAN RASMI NAIR T. K.R.DALLY RAJIKA P. RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY DEPARTMENT OF STATE GOODS AND SERVICES TAX DEPARMENT, STATE SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARMENT, OFFICE OF THE STATE TAX OFFICER, MINI CIVIL STATION, POST KODUNGALLUR, THRISSUR DISTRICT, PIN - 680664 OTHER PRESENT: MS.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2834 OF 2024 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “I. Issue a writ of Certiorari or any other appropriate writ, direction and order calling for the records leading to Exhibit P6 order and quash the same. II. Issue a writ of mandamus commanding the respondents to consider Exhibit P11 representation and exempt from payment of tax arrears since the firm was not functioned with effect from 30.6.2017.”
The petitioner was in arrears of tax (VAT) of Rs.2,50,964/- under the provisions of the Kerala Value Added Tax Act, 2003. The petitioner opted for and granted Amnesty Scheme, 2022 and the tax liability was reduced to Rs.1,22,441.40 as per order dated 10.8.2022 passed under the Amnesty Scheme, 2022, Ext.P7. The petitioner was required to deposit the said amount of Rs.1,22,441.40 in five installments within a period of six months.
WP(C) NO. 2834 OF 2024 3 However, the petitioner remitted only one installment and thereafter he could not remit the other installments. It appears that in August, 2023, the petitioner remitted an amount of Rs.1,30,000/-.
Once the petitioner had opted for Amnesty Scheme, 2022, he was required to comply with the terms and conditions of order dated 10.8.2022 passed under the Amnesty Scheme, 2022, Ext.P7. The petitioner, admittedly, did not comply with the terms and conditions of order dated 10.8.2022 passed under the Amnesty Scheme, 2022. Therefore, he cannot claim the benefit of the said order at present.
In view of the above, the petitioner is required to remit the tax assessed as per the assessment order dated 23.10.2019, Ext.P6. After given credit to the amount of Rs.1,30,000/- deposited by the petitioner, now he is in arrears of Rs.1,81,660/-. This Court finds no ground to entertain the present writ petition.
WP(C) NO. 2834 OF 2024 4 Considering
the aforesaid
facts
and circumstances, the present writ petition is dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 2834 OF 2024 5 APPENDIX OF WP(C) 2834/2024 PETITIONER EXHIBITS Exhibit P1OF THE ACKNOWLEDGEMENT OF REGISTRATION OF FIRM ISSUED BY THE DEPARTMENT OF REGISTRATION, GOVERNMENT OF KERALA DATED 29-12-2011 Exhibit P2 THEDEED OF THE PARTNERSHIP OF M/S REEHA CHEMICAL, S.N.PURAM KODUNGALLUR DATED 03-01-2013 Exhibit P3 THE DEMAND NOTICE ISSUED BY THE RESPONDENT NO 2 DATED 10/07/2019 Exhibit P4 REPLIES OF THE PETITIONER FILED TO THE RESPONDENT NO 2 DATED 31-07-2019 Exhibit P5 REPLIES OF THE PETITIONER FILED TO THE RESPONDENT NO 2 DATED 22-08-2019 Exhibit P6 THE ORDER PASSED BY THE RESPONDENT NO 2 DATED 23-10-2019 Exhibit P7 THE AMNESTY ORDER OF SETTLEMENT DATED 10-08- 2022 Exhibit P8 THE REMITTANCE RECEIPT FOR RS 130000/- TO THE VILLAGE OFFICE PAPPINIVATTAM DATED 08-08-2023 AND IT'S TRANSLATION IN ENGLISH Exhibit P9 THE REMITTANCE RECEIPT FOR RS 28570/- THROUGH E-CHALAN DATED 14-09-2022 Exhibit P10 THE REMITTANCE RECEIPT FOR RS 15307/- THROUGH THE GOVERNMENT TREASURY (STATE BANK OF INDIA, IRINJALAKUDA) DATED 03-04-2021
WP(C) NO. 2834 OF 2024 6 Exhibit P11 THE REPRESENTATION LODGED BEFORE THE RESPONDENT NO 2 BY THE PETITIONER DATED 29-09- 2023 AND IT'S TRANSLATION IN ENGLISH
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.