Disposed

M/s.C K Engineering Enterprises v. The Commissioner of Commercial Taxes

Madras HC17 Jun 2022WP(MD)/12288/2022

Case brief

AI extract

What is this about?

This petition sought a writ of mandamus directing the first respondent to consider the petitioner's representation for deferred payment of GST arrears in 24 installments under Section 80 of the Act. The Single Judge directed the respondent to consider the representation and pass appropriate orders within three weeks.

What did the court decide?

Direction to the first respondent to consider the petitioner's representation and pass appropriate orders under Section 80 of the Tamil Nadu GST Act, 2017 within three weeks.

M/s.C K Engineering Enterprises Vs The Commissioner of… — GST and Indirect Tax | Madras HC (2022)

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W.P(MD).No.12288 of 2022

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 17.06.2022

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C O R A M

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THE HONOURABLE MR. JUSTICE M. NIRMAL KUMAR

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W.P(MD).No. 12288 of 2022

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M/s.C.K. Engineering Enterprises, rep. by its Proprietor Kunhalavi Cholakkal, Having office at 5A/582, Caldwell Colony, Tuticorin – 628 008. ... Petitioner Vs. 1.The Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.

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2.The Joint Commissioner of Commercial Taxes (State Tax), office of the Joint commissioner (ST), Tirnunelveli Division, Commercial Tax Buidlings, Palayamkottai, Tirunelveli.

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3.The Assistant Commissioner (ST), Tuticorin II Assessment Circle, Commercial Tax Buildings, Tuticorin. ... Respondents

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Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuing a Writ of Mandamus directing the 1^st 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 pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instilments. For Petitioner : Mr. N. Sudalaimuthu For respondent : Mr.P. Subbaraj Special Government Pleader

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ORDER

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This Writ Petition has been filed for issuing a direction to the 1^st 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 https://hcservices.ecourts.gov.in/hcservices/

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W.P(MD).No.12288 of 2022

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pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instalments.

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Earlier, the petitioner had received the arrears notice from the 1^st 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.

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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.

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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.

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With the above direction, this Writ Petition is disposed of. No costs.

// True Copy //

trp

1.The Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai – 600 005.

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2.The Joint Commissioner of Commercial Taxes (State Tax), office of the Joint commissioner (ST), Tirnunelveli Division, Commercial Tax Buidlings, Palayamkottai, Tirunelveli.

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3.The Assistant Commissioner (ST), Tuticorin II Assessment Circle, Commercial Tax Buildings, Tuticorin.

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+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 )

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W.P(MD).No. 12288 of 2022 17.06.2022

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https://hcservices.ecourts.gov.in/hcservices/ MGJ(07.07.2022) 2P 6C

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M/s.C K Engineering Enterprises v. The Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

M/s.C K Engineering Enterprises v. The Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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