Divine Networks vs The State Tax Officer (Works ...
2023 Latest Caselaw 3689 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
     WEDNESDAY, THE 29TH DAY OF MARCH 2023 / 8TH CHAITHRA, 1945
                          WP(C) NO. 11052 OF 2023


PETITIONER/S:

           DIVINE NETWORKS
           PUTHEN STREET, MANACAUD,
           THIRUVANANTHAPURAM.
           REPRESENTED BY ITS PARTNER
           G. VENKITARAMAKRISHNAN, PIN - 695009

           BY ADVS.
           RAHUL A.
           S.ANIL KUMAR (TRIVANDRUM)
           V.SATHEESH (S-3495)
           K.SUNDAR
           SABU C.J


RESPONDENT/S:

     1     THE STATE TAX OFFICER (WORKS CONTRACT)
           STATE GST DEPARTMENT,
           TAX TOWERS, KARAMANA,
           THIRUVANANTHAPURAM., PIN - 695002

     2     THE STATE OF KERALA
           REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES
           DEPARTMENT, GOVERNMENT SECRETARIAT,
           THIRUVANANTHAPURAM., PIN - 695001

           ADV THUSHARA JAMES- SC


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11052 OF 2023

                                    2



                             JUDGMENT

The petitioner is a dealer under the KVAT Act. The petitioner

approached the authorities concerned for availing the benefits of the

Amnesty Scheme, 2022 introduced by the Government for

settlement of the arrears of Tax. Acting upon Ext. P2 application

submitted by the petitioner in this regard, Ext. P3 was issued by the

Government, permitting the petitioner to grant the benefits of the

amnesty scheme. As per the same, the liability of the petitioner was

determined as Rs. 27,41,811/- in case the petitioner is remitting the

amount in lumpsum, and if they are intending to pay it in

installments, the liability is fixed as 31,98,779/-. The aforesaid

period is expiring on 31.03.2023, and Ext. P4 representation has

been submitted by the petitioner before the authorities concerned

for extension of the time. In the said circumstances, seeking for a

direction to consider Ext. P4 representation as expeditiously as

possible, this writ petition is submitted by the petitioner.

Considering the facts and circumstances of the case, I dispose

of the application taking note of the fact that the Ext. P4

representation is pending consideration before the authorities. In WP(C) NO. 11052 OF 2023

the said circumstances, this writ petition is disposed of directing

the 2nd respondent to take up Ext. P4 application and pass

appropriate orders thereon, in accordance with law as

expeditiously as possible, at any rate, within a period of three

months.

Sd/-

ZIYAD RAHMAN A. A.

JUDGE avs WP(C) NO. 11052 OF 2023

APPENDIX OF WP(C) 11052/2023

PETITIONER EXHIBITS

Exhibit P1 A COPY OF THE CIRCULAR NO.5/2022 DATED 25-03-2022 ISSUED BY THE COMMISSIONER.

Exhibit P2 A COPY OF THE OPTION DATED 20-07-2022 FILED BY THE PETITIONER.

Exhibit P3 A COPY OF THE ORDER DATED 08-08-2022 ISSUED BY THE 1ST RESPONDENT.

Exhibit P4 A COPY OF THE REPRESENTATION DATED 07-

12-2022 FILED BY THE PETITIONER.

Exhibit P5 A COPY OF THE LETTER DATED 07-01-2013 RECEIVED FROM THE OFFICE OF THE HON'BLE MINISTER FOR FINANCE, KERALA.