M/S Manjooran Housing Development Company PVT LTD vs. State Of Kerala
Held
The Court found that issuing demand notices while the Amnesty Scheme application was pending was not proper. The authorities were directed to consider the Amnesty Scheme application expeditiously.
Facts
The petitioner sought to settle VAT arrears under an Amnesty Scheme. Despite applying for the scheme, demand notices for recovery were issued. The petitioner's application for the Amnesty Scheme was pending consideration.
Key Issues
Whether demand notices for recovery of arrears are valid when an application for an Amnesty Scheme is pending consideration.
Sections Cited
Section 3A, Section 10
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 41206 OF 2023 PETITIONER/S: M/S MANJOORAN HOUSING DEVELOPMENT COMPANY PVT LTD., J & R COMPLEX, ADJACENT TO MUTHOOT HONDA, NH ROAD, MAMANGALAM, PALARIVATTAM ERNAKULAM REPRESENTED BY ITS MANAGING DIRECTOR JOMY THOMAS MANJOORAN, PIN - 682025 BY ADVS. LAL K.JOSEPH P.MURALEEDHARAN (THURAVOOR) T.A.LUXY SURESH SUKUMAR ANZIL SALIM SANJAY SELLEN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO (TAXES), SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695002 2 THE COMMISSIONER OF STATE TAX TAX TOWERS, STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 3 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), ERNAKULAM NOW REDESIGNED AS TAX PAYER SERVICE CIRCLE, ERNAKULAM NORTH, SGST DEPARTMENT, THEVARA, PIN – 682015. WP(C) NO. 41206 OF 2023 2 4 JOINT COMMISSIONER TAX PAYER SERVICES, TAX COMPLEX THEVARA, ERNAKULAM, PIN - 682015 5 DEPUTY COMMISSIONER ARREAR RECOVERY, SGST DEPARTMENT, THEVARA, PERUMANOR P O, PIN - 682015 OTHER PRESENT: MS.RESHMITA RAMACHANDRAN-GP THIS WRI
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