2018 (9) TMI 976 - HC - VAT and Sales Tax

Recovery of arrears tax - Held that - The petitioner expresses its willingness to pay the entire tax arrears through instalments - writ petition disposed off holding that the petitioner shall pay the entire arrears of tax in ten equal monthly instalments beginning from 01.09.2018.

Summary

The petitioner, an assessee under the KVAT Act, stopped business due to lack of resources. Respondent authorities issued notices for tax arrears. Petitioner filed a Writ Petition and expressed willingness to pay arrears in instalments. Government Pleader agreed to grant ten instalments for payment. Court ordered petitioner to pay arrears in ten equal monthly instalments starting from 01.09.2018. Failure to pay instalments allows authorities to proceed without court involvement.