K.P. Kurian vs. Deputy Commissioner
Facts
The petitioner, K.P. Kurian, filed a writ petition seeking a direction to the Deputy Commissioners (Respondents 1 and 2) to allow him to pay the balance amount due under an assessment order (Ext.P3) in 12 equated monthly installments. The petitioner was aggrieved by an initial assessment order (Ext.P1) passed by the Deputy Commissioner. Subsequently, Ext.P1 was modified by the first respondent through Ext.P3 order. The petitioner submitted representations (Exts.P6 and P7) to the respondents requesting to pay the modified amount in installments. However, these representations were not considered, leading to the filing of the present writ petition.
Held
The Court noted that the petitioner's representation (Ext.P6) was pending consideration before the first respondent. Therefore, the Court deemed it appropriate to direct the first respondent to dispose of the said representation. The Court ordered the first respondent to consider and dispose of Ext.P6 representation in accordance with law and expeditiously, within a period of one month from the date of receipt of a certified copy of the judgment. The petitioner was to be afforded an opportunity of being heard before the disposal of the representation. The Court did not decide on the merits of allowing the installment payment itself, but rather on the procedural aspect of considering the petitioner's request.
Key Issues
1. Whether the petitioner is entitled to a direction for payment of the balance GST amount in 12 equated monthly installments, considering his representations (Exts.P6 and P7) have not been considered by the respondents. Petitioner's Arguments: The petitioner argued that his representations for installment payment of the modified GST amount were not considered by the respondents. He sought a direction from the Court to allow him to pay the balance amount in 12 equated monthly installments. Revenue's Arguments: The learned Senior Government Pleader appearing for the respondents did not record any specific arguments against the petitioner's request for installment payment. The judgment notes that the Court considered the pleadings and materials on record, and specifically took note of the pending Ext.P6 representation.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUE AY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24041 OF 2023 PETITIONER: K.P. KURIAN, AGED 61 YEARS, S/O K.M.PORINCHU, RESIDING AT KANGAPPADAN HOUSE, RAMAVARMAPURAM P.O., ANAPPARA, VILVATTOM, THRISSUR, PIN - 680631 BY ADVS.NINOJ P.L. S.AJITH (PALAKKAD) RESPONDENTS: 1 DEPUTY COMMISSIONER, TAXPAYER SERVICES DIVISION- WADAKKACHERY, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAXPAYER SERVICES DIVISION- WADAKKACHERY, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24041 OF 2023 JUDGMENT Dated this the 25th day of July 2023 The writ petition is filed to direct the respondents 1 and 2 to permit the petitioner to pay the balance amount due under Ext.P3 assessment order in 12 equated monthly instalments.
Aggrieved by Ext.P1 assessment order passed by the Deputy Commissioner, the petitioner had preferred an appeal before the Joint Commissioner (Appeals). By Ext.P3 order
The judgment continues below.
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