Disposed

Velayudhankutty (Propreitor), v. Union of India, Represented by Its Secretary

Kerala HC13 Mar 2024WP(C)/32465/2022

Case brief

AI extract

What is this about?

A taxpayer sought to pay tax assessed under GST orders in 48 monthly installments. The court noted Section 80 CGST/SGST caps installments at 24 and disposed of the petition directing the petitioner to apply to the Commissioner for installment relief.

What did the court decide?

Petitioner to file Section 80 application with Commissioner; Commissioner to consider it per law and communicate decision.

Velayudhankutty (Propreitor), Vs Union of India… — GST and Indirect Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE GOPINATH P.

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WEDNESDAY, THE 13TH DAY OF MARCH 2024 / 23RD PHALGUNA, 1945

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WP(C) NO. 32465 OF 2022

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PETITIONER:

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VELAYUDHANKUTTY (PROPREITOR),
AGED 52 YEARS,
M/S.SINDHU ENTERPRISES, AVINISSERY P.O, OLLUR,
THRISSUR – 680 306.
BY ADV P.N.DAMODARAN NAMBOODIRI

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RESPONDENTS:

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1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI – 110 023.

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2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO., THIRUVANANTHAPURAM - 695 001.

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4 STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION, IRINJALAKKUDA-680 125.

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BY SMT.JASMIN M.M, GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 32465 OF 2022

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JUDGMENT

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This writ petition has been filed seeking a direction to permit the petitioner to remit the tax due as per Exts.P7 and P8 orders in 48 monthly installments.

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The learned Government Pleader points out that in the light of the provisions contained in Section 80 of the CGST/ SGST Acts, the maximum number of installments that can be permitted is 24. It is submitted that for availing the said benefit, the petitioner has to approach the Commissioner (3^rd respondent herein). It is submitted that if such an application is filed, the same shall be considered by the Commissioner, in accordance with the law.

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Considering the fact that this writ petition was filed in the year 2022, the prayer of the petitioner for 48 installments cannot be granted as nearly 30 months have passed since the filing of the writ petition. This writ petition will stand disposed of directing that if the petitioner files an application in terms of the provisions contained in Section 80 of the CGST/ SGST Acts before the 3^rd respondent, the 3^rd respondent shall consider the said application, in accordance with the law and shall communicate the

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WP(C) NO. 32465 OF 2022

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decision thereon to the petitioner without further delay.

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Sd/GOPINATH P. JUDGE

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WP(C) NO. 32465 OF 2022

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APPENDIX OF WP(C) 32465/2022

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PETITIONER EXHIBITS

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Exhibit P 1TRUE COPY OF THE NOTICE IN FORM ASMT.10
NO. 32AVLPV0386LIZI DATED 01-10-2020
FOR THE YEAR 2018-19 ISSUED U/S. 61 OF
THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit P 2TRUE COPY OF THE NOTICE IN FORM ASMT.10
NO. 32AVLPV0386LIZI DATED 11-01-2021
FOR THE YEAR 2019-20 ISSUED U/S. 61 OF
THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit P 3TRUE COPY OF THE INTIMATION OF TAX IN
FORM GST DRC-01A DATED 07-05-2021 FOR
THE YEAR 2018-19 ISSUED BY THE 4TH
RESPONDENT
Exhibit P 4TRUE COPY OF THE INTIMATION OF TAX IN
FORM GST DRC-01A DATED 13-08-2021 FOR
THE YEAR 2019-20 ISSUED BY THE 4TH
RESPONDENT
Exhibit P 5TRUE COPY OF THE SHOW CAUSE NOTICE
NO.32AVLPV0386LIZ1/2018-19 DATED 13-08-
2021 ISSUED U/S.74(1) IN FORM GST DRC-
01 FOR THE YEAR 2018-19 BY THE 4TH
RESPONDENT
Exhibit P 6TRUE COPY OF THE SHOW CAUSE NOTICE
NO.32AVLPV0386LIZ1/2019-20 DATED 09-11-
2021 ISSUED U/S.74(1) IN FORM GST DRC-
01 FOR THE YEAR 2019-20 BY THE 4TH
RESPONDENT.
Exhibit P 7TRUE COPY OF THE ASSESSMENT ORDER
NO.32AVLPV0386LIZ1 /2018-19 DATED O8-11
-2021 FOR THE PERIOD OF 2018-19 TO THE
PETITIONER
Exhibit P 8TRUE COPY OF THE ASSESSMENT ORDER
NO.32AVLPV0386LIZ1/2019-20 DATED 15-12-
2021 FOR THE PERIOD OF 2019-20 TO THE
PETITIONER
Exhibit P 9TRUE COPY OF THE ORDER OF CANCELLATION
OFREGISTRATIONREFERENCENO.
ZA320222006401K DATED 07-02-2022 ISSUED
BY THE 4TH RESPONDENT
Exhibit P 10TRUE COPY OF CIRCULAR NO.122/41 /2019 -
GST DATED 05-11-2019 ISSUED BY THE
CENTRAL BOARD OF DIRECT TAXES AND

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WP(C) NO. 32465 OF 2022

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CUSTOMS
Exhibit P 11TRUE COPY OF THE CIRCULAR NO.8/2020
DATED 04-08-2020 ISSUED BY COMMISSIONER
OF STATE TAX.
Exhibit P 12TRUE COPY OF THE JUDGMENT IN GAUHATI
HIGH COURT IN W.P.(C) NO. 795/2022
DATED 15-02-2022.

Velayudhankutty (Propreitor), v. Union of India, Represented by Its Secretary

Case brief

What is this about?

What did the court decide?

Velayudhankutty (Propreitor), v. Union of India, Represented by Its Secretary

Case brief

What is this about?

What did the court decide?

What the court decided

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