BharatTaxGST

T.K. Komu Haji vs. The Joint Commissioner

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WP(C)/509/2024HC KeralaGSTCNR KLHC01001083202408 January 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
For Respondent: SMT.JASMINE M.M.-GP

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF JANUARY 2024 / 18TH POUSHA, 1945 WP(C) NO. 509 OF 2024 PETITIONER/S: T.K. KOMU HAJI, AGED 54 YEARS S/O UNNIMOIDEEN HAJI, PROPRIETOR, T.K.SUPARI, XVII/27, PULPATTA PO, MALAPPURAM DT, KERALA STATE, PIN - 673642 BY ADVS. T.K.AJITH KUMAR VARNIBHA.T HARITHA S. RESPONDENT/S: 1 THE JOINT COMMISSIONER, TAXPAYER SERVICES, SGST DEPARTMENT, MALAPPURAM, PIN - 676505 2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), O/O THE JOINT COMMISSIONER, TAXPAYER SERVICES, SGST DEPARTMENT, MALAPPURAM, PIN - 676505 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 509 OF 2024 2

J U D G M E N T The petitioner has approached this Court questioning Ext.P2 notice of attachment of the Bank accounts of the petitioner as the petitioner had failed to remit Kerala Value Added Tax from the assessment year 2008-09 onwards for a total outstanding amount of Rs.99,13,146/-. Since the petitioner had not paid the tax due, the authorised officer has been directed to initiate revenue recovery proceedings against the petitioner under Sections 5, 7 and 8 of the Kerala Revenue Recovery Act, 1968 and under Rule 142A of the Central Goods and Services Tax Rules/State Goods and Services Tax Rules, 2017. No appeal has been filed against the assessment orders and those orders had attained finality. There is no dispute regarding the total outstanding dues of Rs.99,13,146/-.

2.

Considering the aforesaid fact that the assessment orders had attained finality long back, i.e. on 27.12.2019 and that the petitioner had not WP(C) NO. 509 OF 2024 3 paid the outstanding dues, there is no ground to entertain the present writ petition, which is hereby dismissed, however without any order as to costs. Pending interlocutory application, if any, in the present writ petition stands dismissed. DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 509 OF 2024 4 APPENDIX OF WP(C) 509/2024 PETITIONER EXHIBITS Exhibit-P1OF THE NOTICE DATED 20.10.2023 ISSUED BY THE 1ST RESPONDENT WITH ITS TRUE ENGLISH TRANSLATION. Exhibit-P2OF THE NOTICE AND FORM NO. 23 DATED 9.11.2023 ISSUED BY THE 2ND RESPONDENT TO THE MANAGER OF ICICI BANK LIMITED, KALLAI ROAD BRANCH, KOZHIKKODE. Exhibit-P3OF THE REPRESENTATION DATED 22.12.2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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.