Lijo Jose vs. The State Tax Officer
Original PDF →1 WP(C) No.6660 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNE AY, THE 21ST DAY OF JUNE 2023 / 31ST JYAISHTA, 1945 WP(C) NO. 6660 OF 2023 PETITIONER/S: LIJO JOSE, AGED 35 YEARS S/O.JOSE, PROPRIETOR, 4 CORNER DISTRIBUTORS,MEEBANATHA HOUSE, KANNARA.P.O., MANNANCHIRA, THRISSUR, PIN - 680652 BY ADVS. C.A.CHACKO C.M.CHARISMA BABU V.P. RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX COMPLEX, FIRST CIRCLE, POOTHOLE, THRISSUR, (FORMER COMMERCIAL TAX OFFICER)., PIN - 680004 2 THE DEPUTY TAHSILDAR, THRISSUR TALUK, THRISSUR TALUK OFFICE, CHEMBUKKAV, THRISSUR, PIN - 680020 3 THE VILLAGE OFFICER, PEECHI VILLAGE, PEECHI VILLAGE OFFICE, PANANCHERY, THRISSUR, PIN - 680652 BY ADV THUSHARA JAMES,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WP(C) No.6660 of 2023 C.S DIAS,J. --------------------------- WP(C) No.6660 of 2023 ----------------------------- Dated this the 21st day of June, 2023 . JUDGMENT The writ petition is filed, inter alia, to direct the respondents to permit the petitioner to pay off the demanded amount in instalments.
The petitioner’s case is that the first respondent has passed assessment orders against the petitioner. Subsequently, he was issued Exts P1 to P3 orders demanding a total amount of Rs.7,47,047/-. The petitioner challenged the said orders before the Appellate Authority. However, subsequently, the petitioner opted for the Amnesty Scheme and withdrew the appeals. The petitioner’s liability was reduced to Rs.3,05,000/-. However, he could only pay an amount of Rs.2,42,360/-. Now the respondents have issued
3 WP(C) No.6660 of 2023 Exts P7 to P10 demand notices seeking for recovery of the entire amount. The action of the respondents is arbitrary and illegal. Hence, the writ petition.
Heard; Smt.C.M Charisma, the learned counsel appearing for the petitioner and Smt Thushara James, the learned Government Pleader appearing for the respondents.
The learned Government Pleader, on instructions, submitted that the respondents have now issued Exts P7 to P10 demand notices because the petitioner failed to pay off the amount that was settled as per the Amnesty Scheme. There is no illegality in the action of the respondents because the petitioner failed to pay the agreed amount.
The learned counsel appearing for the petitioner submitted that the petitioner may be granted one more opportunity to approach the first respondent to submit a representation so as to enable him to pay the amount as per
4 WP(C) No.6660 of 2023 the Amnesty Scheme. I find the said submission to be reasonable, especially taking into account the petitioner has already remitted Rs. 2,42,360/- for the demand of Rs.3,05,000/-. Resultantly, the writ petition is disposed of in the following manner: (i) The petitioner is permitted to submit a representation before the first respondent to pay off the balance amount as per the demand made by the respondents in instalments. (ii) The petitioner shall submit such representation before the first respondent within a period of ten day from the date of receipt of a certified copy of the judgment. (iii) If the petitioner submits a representation as ordered above, the first respondent shall consider and dispose of the same, in accordance with law and as expeditiously as
5 WP(C) No.6660 of 2023 possible, at any rate within a period of one month thereafter, after affording the petitioner an opportunity of being heard. (iv) Until such time orders are passed on the said representation, further coercive proceedings shall stand deferred. sks/21.6.2023 C.S.DIAS, JUDGE
6 WP(C) No.6660 of 2023 APPENDIX OF WP(C) 6660/2023 PETITIONER EXHIBITS Exhibit P1OF ORDER DATED 23/1/2017 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR APRIL 2015 Exhibit P2OF ORDER DATED 23/1/2017 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR MAY 2015 TO MARCH 2016 Exhibit P3OF ORDER DATED 23/1/2017 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR APRIL 2016 TO MAY 2016 Exhibit P4OF CHALANS DATED 29/3/2017 AND 6/4/2017 ISSUED TO THE PETITIONER Exhibit P5OF JUDGMENT DATED 8/3/2018 IN WP(C)NO.7905/2018 OF THIS HON'BLE COURT Exhibit P6OF CHALAN DATED 25/3/2023 Exhibit P7OF NOTICE WITH RRC NO.2022/5438/08 DATED 27/5/2022 ISSUED BY 2ND RESPONDENT Exhibit P8OF NOTICE WITH RRC NO.2022/6842/08 DATED 19/7/2022 Exhibit P9OF NOTICE WITH RRC NO.2022/6845/08 DATED 19/7/2022 Exhibit P10OF NOTICE WITH RRC NO.2022/6847/08 DATED 19/7/2022
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.