BharatTaxGST

Haris Charattiadan vs. The Assistant Commissioner Of State Tax

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RP/543/2019HC KeralaGSTCNR KLHC01042628201920 November 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
For Respondent: GEETHA FOR PETITIONER., SPL GP. C.K. GOVINDAN

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Heard together (2 matters)

RP.No.543 OF 2019
WP(C) 34230/2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 20TH DAY OF NOVEMBER 2019 / 29TH KARTHIKA, 1941 RP.No.543 OF 2019 IN WP(C). 34230/2018 AGAINST THE ORDER/JUDGMENT IN WP(C) 34230/2018(C) OF HIGH COURT OF KERALA REVIEW PETITIONER/S: HARIS CHARATTIADAN AGED 49 YEARS S/O.MEMI, KVPS VILLA, PARAMBA, IRIKKUR, KANNUR. BY ADV. SRI.PAUL K.VARGHESE RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, SGT STD, GROUND FLOOR, CIVIL STATION ANNEX, KANNUR - 670 002. 2 THE TAHSILDAR, THALIPARAMB TALUK OFFICE, KANNUR DISTRICT-670 141. 3 THE VILLAGE OFFICER, IRIKKUR VILLAGE, THALIPARAMB, KANNUR DISTRICT - 670 593. OTHER PRESENT: GEETHA FOR PETITIONER., SPL GP. C.K. GOVINDAN THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 20.11.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No.543 OF 2019 IN WP(C). 34230/2018 2

Dated this the 20th day of November 2019 The review is sought at the instance of writ petitioner. On 22.10.2018 W.P. (C)No.34230/2018 is disposed of and the operative portion reads thus:

“3. In the light of Ext.P5 judgment and taking note of the financial hardship urged on the petitioner's behalf, I direct that the petitioner shall discharge the liability in Ext.P3 demand notice, in twenty four equal and successive monthly installments commencing from 01.11.2018. So long as the petitioner adheres to the payment schedule, the authorities will defer coercive steps. If the petitioner defaults on any installment, he will lose the benefit of this judgment and the respondent can continue the recovery proceedings, from the stage they presently stand.”

2.

The petitioner now through the instant review petition prays for more liberal instalments. The prayer for more instalments

RP.No.543 OF 2019 IN WP(C). 34230/2018 3 than the instalments given in the judgment dated 22.10.2018 is not brought within the scope of review juri iction of this Court. It is not the case of petitioner that there is error apparent on the face of the record and the said error relates to the instalments granted by this Court. This Court is not convinced to reschedule the instalments in exercise of its review power. The review fails and is dismissed. S.V.BHATTI JUDGE RMV/jjj

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.