Sinoj.M.S. vs. The Deputy Commissioner - Kerala High Court, 27 March 2023

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 27TH DAY OF MARCH 2023 / 6TH CHAITHRA, 1945 WP(C) NO. 10626 OF 2023 PETITIONER: SINOJ.M.S. AGED 36 YEARS, PROPRIETOR, M/S. MUNDAKKAL JEWELLERY, KANNANALLOOR, KOLLAM, PIN - 691576 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, BAPUJI NAGAR, ASRAMAM, KOLLAM, PIN - 691002 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KUNDARA, KOLLAM, PIN - 691501 3 TAHSILDAR (RR) REVENUE RECOVERY OFFICE, TALUK OFFICE, CIVIL STATION, KOLLAM, PIN - 691013 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 DR. THUSHARA JAMES, SR.GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.10626 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.10626 of 2023 -------------------------------------------- Dated this the 27th day of March, 2023 JUDGMENT Admit.

The learned Government Pleader takes notice for the respondents.

The prayer in the writ petition is for permitting the petitioner to pay the tax arrears as demanded in Exts.P5 to P8 notices in 10 equal monthly instalments. In view of the limited prayer made, the writ petition is disposed of directing the petitioner to pay the amounts covered by Exts.P5 to P8 notices in 6 equal monthly instalments, the 1st instalment falling due on or before 13.04.2023 and the subsequent instalments falling due on or before the 13th of the succeeding months. The petitioner shall also pay the regular monthly instalments along with the instalments towards the overdue amounts. If the petitioner makes a single default in payment of instalments, the benefit of this judgment will not be available to the petitioner.

WP(C) NO.10626 OF 2023 3 The coercive steps for recovery initiated shall be kept in abeyance to facilitate the payment of instalment. T.R. RAVI

JUDGE ded/27.03.2023

WP(C) NO.10626 OF 2023 4 APPENDIX OF WP(C) 10626/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 20-07-2016 Exhibit P2 COPY OF NOTICE ISSUED BY THE COMMERCIAL TAX OFFICER (NOW DESIGNATED AS THE STATE TAX OFFICER - 2ND RESPONDENT) KUNDARA KOLLAM DTD,. 19-09-2016 Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT (FORMERLY DESIGNATED AS COMMERCIAL TAX OFFICER), KUNDARA, KOLLAM DTD. 21-10- 2016 Exhibit P4 COPY OF CHALLAN NO. 319 DTD. 06-06-2018 MAKING THE PAYMENT OF 30% BY THE PETITIONER Exhibit P5 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 3RD RESPONDENT DTD. 30-08-2022 Exhibit P6 COPY OF NOTICE IN FORM NO. 10 ISSUED BY THE 3RD RESPONDENT DTD. 30-08-2022 Exhibit P7 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 23-02-2023 Exhibit P8 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 3RD RESPONDENT DTD. 23-02-2023