M/S. Seethu Granites PVT. LTD. vs. The State Tax Officer - Kerala High Court, 26 August 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944 WP(C) NO. 27687 OF 2022 PETITIONERS: 1 M/S. SEETHU GRANITES PVT. LTD. 6-518A, KACHERIPADAM, VITHANASSERY, NEMMARA, PALAKKAD DISTRICT, REPRESENTED BY K. SANTHAKUMAR, DIRECTOR 2 K. SANTHAKUMAR 6-518A, KACHERIPADAM, VITHANASSERY, NEMMARA, PALAKKAD DISTRICT, PIN – 678 508. 3 S. BINDU AGED 52 YEARS 6-518A, KACHERIPADAM, VITHANASSERY, NEMMARA, PALAKKAD DISTRICT, PIN – 678 508. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD , PIN – 678 001. 2 THE TAHSILDAR (RR) TALUK OFFICE, CHITTUR, PALAKKAD, PIN – 678 101. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. WP(C) NO. 27687 OF 2022 2 OTHER PRESENT: ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 27687 OF 2022 3

JUDGMENT

The 1st petitioner is a Private Limited Company and the 2nd and 3rd petitioners are the directors of the 1st petitioner company. For assessment years starting from assessment year 2014-2015 till assessment year 2017-2018, there are certain demands made on the first petitioner towards tax payable under the Value Added Tax Act. Petitioners have approached this Court stating that the petitioners are willing to settle the matter in terms of the Amnesty Scheme which is now in force. It is submitted that petitioners have already filed Ext.P4 application under the Amnesty Scheme and pending consideration of that application, the properties of petitioners 2 and 3 are being brought to sale under the provisions of the Revenue Recovery Act for recovery of amounts due from the 1st petitioner. It is submitted that since the petitioners have made application for settlement under the Amnesty Scheme, the recovery proceedings may be kept in abeyance till a decision is taken on the application for amnesty.

The learned Government Pleader seeks time to get instructions. However, in the nature of the order that I proposed to pass, it is not necessary to adjourn this matter for instructions.

WP(C) NO. 27687 OF 2022 4

Having regard to the facts and circumstances of the case, this writ petition will stand disposed of directing the 1st respondent or the competent authority to consider Ext.P4 application for amnesty in accordance with the provisions of Amnesty Scheme now in force and to intimate to the petitioner the amount to be remitted in terms of the Amnesty Scheme within a period of one month from the date of receipt of a certified copy of this judgment. The recovery proceedings initiated against the petitioners including the proceedings for sale of properties belonging to petitioners 2 and 3 shall be kept in abeyance on condition that the petitioners remit a sum of Rs.5,00,000/-(Rupees Five Lakhs Only) provisionally. This amount of Rs.5,00,000/- shall be adjusted against the amount found payable under the Amnesty Scheme. The said amount of Rs.5,00,000/- shall be paid on or before 16.09.2022. This Writ Petition is disposed of as above. GOPINATH P.

JUDGE ats

WP(C) NO. 27687 OF 2022 5 APPENDIX OF WP(C) 27687/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 20-04-2018 Exhibit P2 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 18-06-2018 Exhibit P3 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 26-06-2018 Exhibit P4 COPYOF APPLICATION FOR AMNESTY FILED BY THE 1ST PETITIONER DTD. 22-08-2022 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 21-07-2022