K.N.Jayaprakash vs The State Tax Officer
2021 Latest Caselaw 17038 Ker

WP(C) No.34646/2019                       1/2




                       IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT
              THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
          Thursday, the 12th day of August 2021 / 21st Sravana, 1943

                      IA.NO.1/2021 IN WP(C) NO. 34646 OF 2019(E)



   PETITIONER/PETITIONER:
          K.N.JAYAPRAKASH, PROPRIETOR, M/S. SYSTEMS INDIA MACHINERY
          MERCHANT, PALAKKAL ANGADI, THRISSUR.
   RESPONDENTS/RESPONDENTS:
      1. THE STATE TAX OFFICER, FOURTH CIRCLE, SGST DEPARTMENT,
         THRISSUR-680 004.
      2. THE ASSISTANT COMMISSIONER OF STATE TAX (INT.), STATE GOODS
         AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004.
      3. THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX
         TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002.
        Application praying that in the circumstances stated in the
   affidavit filed therewith the High Court be pleased to direct
   the respondent to permit the petitioner to clear the balance
   dues of Rs. 9,56,656/- in 8 monthly installments.

        This Application coming on for orders upon perusing the
   application and the affidavit filed in support thereof, and this
   Court's judgment dated 18-12-2019 in WP(C) and upon hearing the
   arguments of M/S.HARISANKAR V. MENON, MEERA V.MENON & K.KRISHNA,
   Advocates for the petitioners in IA/WP(C) and of DR. THUSHARA
   JAMES, GOVERNMENT PLEADER for respondents in IA/WP(C) the court
   passed the following:-




                                                       P.T.O.
 WP(C) No.34646/2019                                2/2




                               A.K.JAYASANKARAN NAMBIAR, J.
                                     -------------------------------
                                         I.A.No.1 OF 2021
                                                   IN
                                  W.P.(C).NO.34646 OF 2019
                                   -----------------------------------
                             Dated this the 12th day of August, 2021

                                              ORDER

The above application is filed seeking extension of time to comply

with the directions in the judgment dated 18.12.2019 in W.P.(C).No.34646

of 2019. Taking note of the submission of the learned counsel for the

petitioner, and finding this to be a case of financial stringency inter alia on

account of the Covid-19 pandemic situation, I deem it appropriate to extend

the time limit for complying with the directions in the judgment dated

18.12.2019 in W.P.(C).No.34646 of 2019, till 31.12.2021. Accordingly, if the

petitioner remits the balance amounts due to the respondents, in 4 equal

and successive monthly installments commencing from 30.9.2021, and

ending by 31.12.2021, then the said payment shall be seen as in compliance

with the directions in the judgment dated 18.12.2019. Save for this limited

modification, the rest of the directions in the judgment shall remain

unaltered. It is also made clear that no further petition for extension of time

will be entertained.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE prp/12/8/21

12-08-2021 /True Copy/ Assistant Registrar