Hotel Athira vs. The Deputy Commissioner
Held
The Court held that the petitioner could have paid the disputed tax pending appeal. Non-payment of tax during the pendency of an appeal is a risk taken by the assessee, and they must suffer the consequences if the appeal is decided against them.
Facts
The petitioner challenged a modified assessment order demanding interest on tax. The petitioner argued that the interest accrued due to delays by the respondent in passing orders, and thus, they should not be liable.
Key Issues
Whether an assessee can be absolved of interest liability on tax confirmed by an assessment order, pending appeal, if there are delays in the appellate process.
Sections Cited
KGST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 07TH DAY OF DECEMBER 2020 / 16TH AGRAHAYANA, 1942 WP(C).No.27144 OF 2020(P) PETITIONER/S: HOTEL ATHIRA KODIMATHA, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR. SRI. P V AJAYAN. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SHRI.KIRAN RAMACHANDRAN NAIR RESPONDENT/S: 1 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, SGST COMPLEX, NAGAMPADOM P O, KOTTAYAM, PIN-686001. 2 THE ASSISTANT COMMISSIOENR(APPEALS) (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER,-APPEALS) STATE STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAHYAM-686001. 3 THE COMMISSIOENR OF STATE TAXES TAX TOWER, KILLIPPALAM, KARAMANA P O, THIRUVANANTHAPURAM-695002. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.27144 OF 2020(P) 2 JUDGMENT
The petitioner has approached this Court impugning Ext.P3 modified assessment order under the KGST Act. In the writ petition, the challenge is against the int
The judgment continues below.
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