Nucleus The Centre Of Science vs The Commissioner
2022 Latest Caselaw 5224 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
        FRIDAY, THE 13TH DAY OF MAY 2022 / 23RD VAISAKHA, 1944
                       WP(C) NO. 14777 OF 2022
PETITIONER:

            M/S.NUCLEUS THE CENTRE OF SCIENCE,
            7/375, 15/159, 2, GKR SMRUTHI,
            MALAMPUZHA 100 FEET ROAD, NEAR GOVERNMENT VICTORIA
            COLLEGE, PALAKKAD, KERALA - 678 001,
            REPRESENTED BY ITS MANAGING PARTNER SHAJI E.

            BY ADVS.P.N.DAMODARAN NAMBOODIRI
            HRITHWIK D. NAMBOOTHIRI



RESPONDENTS:

    1       THE COMMISSIONER, STATE GOODS AND SERVICE TAX
            DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM,
            KARAMANA P.O, THIRUVANANTHAPURAM - 695 002.

    2       THE CHIEF COMMISSIONER,
            CGST DEPARTMENT, ERNAKULAM - 682 018.

    3       THE JOINT COMMISSIONER (APPEALS),
            STATE GOODS AND SERVICE TAX DEPARTMENT,
            PALAKKAD - 678 001.

    4       THE STATE TAX OFFICER, STATE GST DEPARTMENT,
            SECOND CIRCLE, PALAKKAD - 678 001.

            BY ADV.SRI.SAYED MURTHALA THANGAL, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 14777 OF 2022
                                   -2-

                             JUDGMENT

The petitioner has preferred Ext.P8

representation before the Finance Secretary,

Ministry of Finance, New Delhi, with copy to

respondents 1 to 3. The grievance of the

petitioner is that, in view of the financial

constraints, they are not in a position to pay off

the assessed tax and they may be permitted to pay

the same in instalments.

In such circumstances, the writ petition is

disposed of directing respondents 1 to 3 to

consider and pass orders on Ext.P8 representation

within a period of one month from the date of

receipt of a copy of this judgment. All coercive

action pursuant to Ext.P7 shall be kept in

abeyance till the disposal of Ext.P8.

The writ petition is disposed of as above.

Sd/-

                                                 T.R.RAVI
akv                                                JUDGE
 WP(C) NO. 14777 OF 2022





                APPENDIX OF WP(C) 14777/2022

PETITIONER EXHIBITS

EXHIBIT P1            TRUE COPY OF THE MEDICAL REPORT OF THE
                      CHILD

EXHIBIT P2            TRUE COPY OF THE MONTHLY RETURN FILED BY

THE PETITIONER FOR THE MONTH OF APRIL 2018

EXHIBIT P3 TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF MAY 2018

EXHIBIT P4 TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF JUNE 2018

EXHIBIT P5 TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY 2018

EXHIBIT P6 TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER FOR THE MONTH OF AUGUST 2018

EXHIBIT P7 TRUE COPY OF THE ORDER BEARING NO 32AANFN6568P1ZF/2018-19 DATED 09-02-2022

EXHIBIT P8 TRUE COPY OF THE REPRESENTATION DATED 06-

04-2022 BEFORE THE RESPONDENTS

EXHIBIT P9 TRUE COPY OF THE ACKNOWLEDGMENT DATED 06-

04-2022 ISSUED BY THE 1ST RESPONDENT

EXHIBIT P10 TRUE COPY OF THE JUDGMENT IN GAUHATI HIGH COURT IN W.P(C) NO. 795/2022 DATED 15-02-

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// P.A. TO JUDGE