M/S. Koduvayur Constructions vs. The Assistant Commissioner - Works Contract
Facts
The petitioner, M/s. Koduvayur Constructions, filed a writ petition seeking directions to the Assistant Commissioner (Works Contract) to permit payment of the balance amount under a demand for the assessment year 2021-2022 in monthly installments. The petitioner does not dispute the assessment order dated 14.10.2022 (Ext. P1). An application (Ext. P3) was filed on 21.08.2023 before the first respondent seeking installments under Section 80 of the CGST/SGST Act. Despite the pending application, garnishee proceedings were initiated, and the petitioner's bank account was attached. The petitioner is willing to pay one-third of the tax and interest within two weeks and seeks a direction for the Commissioner to consider the installment application for the remaining liability.
Held
The Court directed the petitioner to pay Rs. 7,00,000/- within two weeks from the date of the order. Upon payment of this amount, the attachment of the petitioner's bank account shall be deemed lifted, and the petitioner will be allowed to operate the account. Subsequently, the Commissioner is directed to consider the petitioner's application (Ext. P3) for granting installments to discharge the remaining tax and interest liability. The Court disposed of the writ petition with these directions. The issue of whether the petitioner is legally entitled to installments under Section 80, beyond the immediate direction for consideration, was not expressly decided.
Key Issues
1. Whether the Court should direct the Assistant Commissioner to permit the petitioner to pay the balance tax and interest liability in monthly installments, considering the pending application under Section 80 of the CGST/SGST Act and the attachment of the petitioner's bank account? Petitioner's Arguments: The petitioner contends that they do not dispute the assessment order and have filed an application for installment payments under Section 80 of the CGST/SGST Act. They argue that despite this application, garnishee proceedings have been initiated, and their bank account has been attached. The petitioner is willing to pay a significant portion of the demand upfront and seeks consideration of their installment application for the remainder. Revenue's Arguments: The judgment does not record any specific arguments made by the revenue or state respondents.
Sections Cited
Section 80
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 10TH DAY OF NOVEMBER 2023 / 19TH KARTHIKA, 1945 WP(C) NO. 28510 OF 2023 PETITIONER: M/S. KODUVAYUR CONSTRUCTIONS, X1/382,OPP: KODUVAYURGRAMAPANCHAYATH OFFICE KODUVAYUR PALAKKAD,PIN – 678 501 REPRESENTED BY ITS PARTNER R. REMESH. BY ADVS. HARISANKAR V. MENON, MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER - WORKS CONTRACT, STATE GOODS & SERVICE TAX EPARTMENT, PALAKKAD,KERALA, PIN – 678 001. 2 THE COMMISSIONER OF SGST STATE GOODS & SERVICE TAX DEPARTMENT TAXES TOWER KILLIPPALAM KARAMANA THIRUVAMATHAPURAM, PIN – 695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28510 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 28510 OF 2023 -------------------------------------------- Dated this the 10th day of November, 2023 J U D G M E N T
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