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Lijo Jose vs. The Commissioner Of State Tax

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WP(C)/33946/2023HC KeralaGSTCNR KLHC01075987202303 November 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH7 pages
For Petitioner: C.A.CHACKO, C.M.CHARISMA, BABU V.P., REMYA V.AFor Respondent: RESHMITA RAMACHANDRAN-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 FRIDAY, THE 3RD DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 33946 OF 2023 PETITIONERS: LIJO JOSE AGED 35 YEARS S/O.JOSE, MEEBANATHA HOUSE, KANNARA.P.O., MANNANCHIRA, THRISSUR, PIN – 680 652. BY ADVS. C.A.CHACKO C.M.CHARISMA BABU V.P. REMYA V.A. RESPONDENTS: 1 THE COMMISSIONER OF STATE TAX OFFICE OF THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695541, PIN – 695 541. 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, POOTHOLE, THRISSUR, PIN – 680 004. 3 THE DEPUTY TAHSILDAR THRISSUR TALUK, THRISSUR TALUK OFFICE, CHEMBUKKAV, THRISSUR, PIN – 680 020. 4 THE VILLAGE OFFICER PEECHI VILLAGE, PEECHI VILLAGE OFFICE, PANANCHERY, THRISSUR, PIN – 680 652. WP(C) NO. 33946 OF 2023 2 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 33946 OF 2023 3 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 33946 OF 2023 -------------------------------------------- Dated this the 3rd day of November, 2023

J U D G M E N T

1.

The present writ petition has been filed for a direction to the respondents to accept the balance amount of Rs.62,640/- short paid under the Amnesty Scheme. The petitioner, an assessee under the provisions of Kerala Value Added Tax Act was engaged in the business of distilled water and ice creams till August 2022. The petitioner tax liability for the financial year 2015-16 and 2016-17 were assessed at Rs.7,47,047/- with interest.

2.

The petitioner opted for Amnesty Scheme by withdrawing all his appeals against the said orders in Exts.P1 to P3. The said Amnesty Scheme was promulgated by the 1st respondent by Circular No.3/2021 dated 05.04.2021. Under the said

WP(C) NO. 33946 OF 2023 4 Amnesty Scheme, the petitioner was permitted to settle the entire liability for Rs.3,05,000/- as per Ext.P7 dated 31.08.2021. The said liability under the Amnesty Scheme of Rs.3,05,000/- was to be discharged in six installments as per Ext.P6 Circular. The petitioner would have discharged the said liability in six equal installments as per the assessment order. However, the petitioner had not discharged the entire liability and he could pay only Rs.2,64,342/- and thus an amount of Rs.62,640/- is remaining outstanding. The authority therefore stated that the petitioner did not comply the order passed under the Amnesty Scheme. Therefore, total amount of Rs.7,07,562/- was demanded vide Ext.P12 order.

3.

The learned counsel for the petitioner submits that the petitioner is ready to deposit not only balance amount of Rs.62,640/-, but also penal

WP(C) NO. 33946 OF 2023 5 interest for the said outstanding amount.

4.

Considering the said submissions, the petitioner is directed to deposit Rs.1,25,000/- on or before 06.11.2023. If the petitioner deposits Rs.1,25,000/- on or before 06.11.2023, the petitioner would be deemed that he has discharged the tax liability as settled under the Amnesty Scheme and no further demand in respect of the tax liability shall remain to be discharged by the petitioner. However, if the petitioner fails to discharge the liability on or before 06.11.2023, the authority will be free to proceed with Ext.P12 demand notice.

5.

With the aforesaid direction, the present writ petition is disposed of. DINESH KUMAR SINGH JUDGE rpr

WP(C) NO. 33946 OF 2023 6 APPENDIX OF WP(C) 33946/2023 PETITIONER’S EXHIBITS Exhibit P1OF ORDER DATED 23/1/2017 ISSUED BY 2ND RESPONDENT ALONG WITH DEMAND NOTICE FOR APRIL 2015 Exhibit P2OF ORDER DATED 23/1/2017 ISSUED BY 2ND RESPONDENT ALONG WITH DEMAND NOTICE FOR MAY 2015 TO MARCH 2016 Exhibit P3OF ORDER DATED 23/1/2017 ISSUED BY 2ND RESPONDENT ALONG WITH DEMAND NOTICE FOR APRIL 2016 TO MAY 2016 Exhibit P4OF CHALANS DATED 29/3/2017 AND 6/4/2017 ISSUED TO THE PETITIONER Exhibit 5OF JUDGMENT OF THIS HON'BLE COURT DATED 8/3/2018 IN WP(C)NO.7905/2018 Exhibit P6OF CIRCULAR NO.3/2021 DATED 5/4/2021 ISSUED BY 1ST RESPONDENT REGARDING AMNESTY SCHEME-2021 Exhibit P7OF OPTION SUBMITTED BY THE PETITIONER FOR AMNESTY SCHEME ON 31/8/2021 Exhibit P8OF CHALAN DATED 25/3/2022 Exhibit P9OF NOTICE WITH RRC NO.2022/5438/08 DATED 19/7/2022 ISSUED BY 3RD RESPONDENT Exhibit P10OF NOTICE WITH RRC NO.2022/6842/08 DATED 19/7/2022 ISSUED BY 3RD RESPONDENT Exhibit P11OF NOTICE WITH RRC NO.2022/6845/08 DATED 19/7/2022 ISSUED BY 3RD RESPONDENT Exhibit P12OF NOTICE WITH RRC NO.2022/6847/08 DATED 19/7/2022 ISSUED BY 3RD RESPONDENT

WP(C) NO. 33946 OF 2023 7 Exhibit P13OF JUDGMENT OF THIS HON'BLE COURT IN WP(C).NO.6660/2023 DATED 21/6/2023 Exhibit P14OF REPRESENTATION DATED 30/6/2023 SUBMITTED BEFORE THE 2ND RESPONDENT Exhibit P15OF ORDER DATED 25/7/2023 ISSUED BY 2ND RESPONDENT Exhibit.P9(a) True English translation of Ext.P9 demand notice Exhibit P10(a) True English translation of Ext.P10 demand notice Exhibit.P11(a) True English translation of Ext.P11 demand notice Exhibit.P12(a) True English translation of Ext.P12 demand notice

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.