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Haris Charattiadan vs. The Assistant Commissioner Of State Tax

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WP(C)/34230/2018HC KeralaGSTCNR KLHC01078522201822 October 2018Bench: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages
For Respondent: DR THUSHARA JAMES GP

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 22ND DAY OF OCTOBER 2018 / 30TH ASWINA, 1940 WP(C).No. 34230 of 2018 PETITIONER/S: HARIS CHARATTIADAN, AGED 49 YEARS S/O.MEMI, KVPS VILLA, PARAMBA, IRIKKUR, KANNUR BY ADVS. SRI.PAUL K.VARGHESE SMT.A.A.GEETHA 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 670002 2 THE TAHSILDAR THALIPARAMB TALUK OFFICE, KANNUR DISTRICT 670 141 3 THE VILLAGE OFFICER, IRIKKUR VILLAGE, THLIPARAMB, KANNUR DISTRICT 670 593. OTHER PRESENT: DR THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 34230 of 2018

JUDGMENT The petitioner, faced with the Ext.P3 demand notice for arrears of sales tax, seeks only installments to discharge the liability.

2.

Heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.

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. The writ petition is disposed of as above. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 34230 of 2018 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE JUDGMENT IN W.P(C) NO. 14838/2016 OF THIS HON'BLE COURT DATED 24-6-2016 EXHIBIT P2 AOF THE JUDGMENT IN W.P(C) NO. 4022/2017 OF THIS HON'BLE COURT DATED 18-12-2017 EXHIBIT P3 AOF THE ARREAR NOTICE ISSUED BY THE ASSISTANT COMMISSIONER OF SALE TAX DEPARTMENT TO THE PETITIONER DATED 3-11-2017 EXHIBIT P4 AOF THE JUDGMENT IN W.P(C) NO. 1780/2018 OF THIS HON'BLE COURT DATED 17-1-2018 EXHIBIT P5 AOF THE JUDGMENT IN R.P NO. 529/2018 OF THIS HON'BLE COURT DATED 2-8-2018 EXHIBIT P6 AOF THE DEMAND NOTICE ISSUED BY THE OFFICE OF THE 2ND RESPONDENT TO THE PETITIONER DATED 8- 1-2018 EXHIBIT P7 AOF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 11-12-2017 EXHIBIT P8 AOF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 12-12-2017

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.