M/S.C K Engineering Enterprises vs. The Commissioner Of Commercial Taxes
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The petitioner, M/s. C.K. Engineering Enterprises, represented by its Proprietor, filed a Writ Petition before the Madurai Bench of the Madras High Court. The petitioner had received an arrears notice in March 2022 from the Commissioner of Commercial Taxes demanding payment of interest on tax. Subsequently, on April 27, 2022, the petitioner submitted a representation in FORM GST DRC-20 under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017. Through this representation, the petitioner sought permission to pay the GST arrears, as demanded in a notice dated March 27, 2022, in 24 equal monthly installments.
Held
The Court considered the submission made by the learned Special Government Pleader for the respondents. The Special Government Pleader stated that the petitioner's representation would be considered and appropriate orders would be passed. Based on this submission, the Court directed the first respondent, the Commissioner of Commercial Taxes, to consider the petitioner's representation dated April 27, 2022. The Court further directed that appropriate orders should be passed in accordance with Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of three weeks from the date of receipt of a copy of the order. The Writ Petition was disposed of with this direction. No costs were awarded.
Key Issues
1. Whether the Court should direct the Commissioner of Commercial Taxes to consider the petitioner's representation filed under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, seeking permission to pay GST arrears in 24 monthly installments? The petitioner argued that they had filed a representation in the prescribed format (FORM GST DRC-20) under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, requesting to pay the GST arrears in installments. They sought a direction from the Court for the respondent to consider this representation. The respondents, through the Special Government Pleader, submitted that the petitioner's representation had been received and that it would be considered by them, with appropriate orders to be passed thereafter.
Sections Cited
Section 80
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Cause title — parties, addresses and appearances
ORDER This Writ Petition has been filed for issuing a direction to the 1st respondent to consider the representation and petition, dated 27.04.2022 filed in FORM GST DRC-20 under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 and permit the petitioner to 1/2 https://hcservices.ecourts.gov.in/hcservices/
W.P(MD).No.12288 of 2022 pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instalments.
Earlier, the petitioner had received the arrears notice from the 1st respondent during March 2022 calling for the petitioner to pay the interest on tax. Thereafter, the petitioner had sent representation to the first respondent for the deferred payment in the proforma on 27.04.2022 and to permit the petitioner to pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instalments.
The learned Special Government Pleader appearing for the respondents would submit that the petitioner sent the representation to the first respondent and the same will be considered by them and appropriate orders will be passed.
Considering the submission made by the learned Special Government Pleader appearing for the respondents, this Court directs the first respondent to consider the representation of the petitioner, dated 27.04.2022 and pass appropriate orders as per Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of three weeks from the date of receipt of a copy of this order.
With the above direction, this Writ Petition is disposed of. No costs. Assistant Registrar (CS II) //// /07/2022 Sub Assistant Registrar(CS) trp To 1.The Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005. 2.The Joint Commissioner of Commercial Taxes (State Tax), office of the Joint commissioner (ST), Tirnunelveli Division, Commercial Tax Buidlings, Palayamkottai, Tirunelveli. 3.The Assistant Commissioner (ST), Tuticorin II Assessment Circle, Commercial Tax Buildings, Tuticorin. +1 CC to M/s.S. KARUNAKAR, Advocate ( SR-26621[F] dated 17/06/2022 ) +1 CC to M/s.SPL.GP ( SR-26740[F] dated 20/06/2022 ) W.P(MD).No. 12288 of 2022 17.06.2022 MGJ(07.07.2022) 2P 6C 2/2 https://hcservices.ecourts.gov.in/hcservices/
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.