M/S. Seethu Granites Pvt. Ltd vs The State Tax Officer
2022 Latest Caselaw 9762 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
                       WP(C) NO. 27687 OF 2022
PETITIONERS:

    1       M/S. SEETHU GRANITES PVT. LTD.
            6-518A, KACHERIPADAM, VITHANASSERY, NEMMARA,
            PALAKKAD DISTRICT,
            REPRESENTED BY
            K. SANTHAKUMAR, DIRECTOR

    2       K. SANTHAKUMAR
            6-518A, KACHERIPADAM,
            VITHANASSERY, NEMMARA,
            PALAKKAD DISTRICT, PIN - 678 508.

    3       S. BINDU
            AGED 52 YEARS
            6-518A, KACHERIPADAM,
            VITHANASSERY, NEMMARA,
            PALAKKAD DISTRICT, PIN - 678 508.

            BY ADVS.
                    HARISANKAR V. MENON
                    MEERA V.MENON
                    R.SREEJITH
                    K.KRISHNA


RESPONDENTS:

    1       THE STATE TAX OFFICER
            STATE GOODS AND SERVICES TAX DEPARTMENT,
            PALAKKAD , PIN - 678 001.

    2       THE TAHSILDAR (RR)
            TALUK OFFICE,
            CHITTUR, PALAKKAD, PIN - 678 101.

    3       STATE OF KERALA
            REPRESENTED BY ITS
            SECRETARY, TAXES DEPARTMENT
            GOVERNMENT SECRETARIAT,
            THIRUVANANTHAPURAM, PIN - 695 001.
 WP(C) NO. 27687 OF 2022                2




OTHER PRESENT:

             ADV. JASMIN M M (GP)


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   26.08.2022,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 27687 OF 2022                 3




                           JUDGMENT

The 1st petitioner is a Private Limited Company and the 2nd

and 3rd petitioners are the directors of the 1 st petitioner company.

For assessment years starting from assessment year 2014-2015

till assessment year 2017-2018, there are certain demands made

on the first petitioner towards tax payable under the Value Added

Tax Act. Petitioners have approached this Court stating that the

petitioners are willing to settle the matter in terms of the Amnesty

Scheme which is now in force. It is submitted that petitioners

have already filed Ext.P4 application under the Amnesty Scheme

and pending consideration of that application, the properties of

petitioners 2 and 3 are being brought to sale under the provisions

of the Revenue Recovery Act for recovery of amounts due from the

1st petitioner. It is submitted that since the petitioners have made

application for settlement under the Amnesty Scheme, the

recovery proceedings may be kept in abeyance till a decision is

taken on the application for amnesty.

2. The learned Government Pleader seeks time to get

instructions. However, in the nature of the order that I proposed

to pass, it is not necessary to adjourn this matter for instructions.

3. Having regard to the facts and circumstances of the

case, this writ petition will stand disposed of directing the 1 st

respondent or the competent authority to consider Ext.P4

application for amnesty in accordance with the provisions of

Amnesty Scheme now in force and to intimate to the petitioner the

amount to be remitted in terms of the Amnesty Scheme within a

period of one month from the date of receipt of a certified copy of

this judgment. The recovery proceedings initiated against the

petitioners including the proceedings for sale of properties

belonging to petitioners 2 and 3 shall be kept in abeyance on

condition that the petitioners remit a sum of Rs.5,00,000/-(Rupees

Five Lakhs Only) provisionally. This amount of Rs.5,00,000/- shall

be adjusted against the amount found payable under the Amnesty

Scheme. The said amount of Rs.5,00,000/- shall be paid on or

before 16.09.2022.

This Writ Petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 27687/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 20-04-2018

Exhibit P2 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 18-06-2018

Exhibit P3 COPY OF NOTICE IN FORM NO.11 ISSUED BY THE 2ND RESPONDENT DTD. 26-06-2018

Exhibit P4 COPYOF APPLICATION FOR AMNESTY FILED BY THE 1ST PETITIONER DTD. 22-08-2022

Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD.

21-07-2022