MANSOOR V.A vs. STATE TAX OFFICER

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 26TH DAY OF JUNE 2023 / 5TH ASHADHA, 1945 PETITIONER: MANSOOR V.A AGED 48 YEARS S/O. ABOOBACKER, BUSINESS, RESIDING AT VAKKAYIL CHALLAYIL HOUSE, NJAMANENGAD POST, VADUTHALA, VADAKKEKAD, THRISSUR, PIN - 679563 BY ADVS. M.S.SAJEEV KUMAR LAKSHMI S KUMAR A.N.JYOTHILEKSHMI RESPONDENTS:

STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR, KERALA, PIN - 680004

DEPUTY TAHSILDAR (RR) KUNNAMKULAM TALUK, THRISSUR DISTRICT, KERALA, PIN - 680503 OTHER PRESENT: SENIOR GOVERNMENT PLEADER SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Dated this the 26th day of June, 2023 JUDGMENT

The writ petition is filed to quash Exts.P3 and P4 demand notices issued by the second respondent to realise the demand toward sales tax arrears. 2. The petitioner’s case is that, he was one of the Directors of M/s Absar Buildwares Pvt. Ltd. The first respondent has issued Exts.P1 and P2 assessment orders, on the allegation that the Company had suppressed the sales turnover for the assessment year 2011-2012 and 2012-2013. Even though the order of assessment was remanded on appeal, the first respondent again confirmed the order. Thereafter, no appeals have been filed. Now, the respondents have issued Exts.P3 and P4 demand notices, to recover the sales tax arrears through revenue recovery proceedings. The petitioner is not personally liable to pay the amount.

Hence, the writ petition. 3. Heard; Sri. Sajeev Kumar. S, the learned counsel appearing for the petitioner and Smt. Thushara James, the learned Government Pleader appearing for the respondents. 4. When the writ petition was taken up for consideration, the learned counsel appearing for the petitioner submitted that the petitioner would be satisfied if the respondents permit him to pay the amounts due as per Exts.P3 and P4 in ten equated monthly instalments. The said submission is recorded. 5. Having considered the pleadings and materials on record, and taking note of the limited relief that has been prayed for in this writ petition, I am definitely of the view that the petitioner's prayer can be permitted as it is reasonable and justifiable. Resultantly, I order the writ petition as follows:-

(i) All further coercive proceedings pursuant to Exts.P3 and P4 shall stand deferred, to enable the petitioner to pay the outstanding amount in instalments. (ii) The petitioner is permitted to pay the outstanding amount as per Exts.P3 and P4 demand notices with future interest and cost to the first respondent, in ten equated monthly instalments commencing from 26.7.2023. (iii) Needless to mention, if the petitioner commits default of the condition ordered above, the petitioner would lose the benefit of this judgment and the respondents would be at liberty to proceed with recovery proceedings from the stage it presently stands. (iv) It is made clear that, no further application for modification/extension of time shall be entertained. SD/- rmm26/6/2023 C.S.DIAS, JUDGE

APPENDIX OF WP(C) 20740/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO: 32080246942/2011-12 DATED 13-03-2019, ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO: 32080246942/2012-13 DATED 08-07-2020, ISSUED BY THE 1ST RESPONDENT. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE BEARING RRC NO.2022/10107/08 DATED 20-04-2023, ISSUED BY THE 2ND RESPONDENT. Exhibit P4 TRUE COPY OF THE DEMAND NOTICE RRC NO.2022/10115/08 DATED 20-04-2023, ISSUED BY THE 2ND RESPONDENT.