2023 (10) TMI 1491 - HC - GST

Seeking to quash specific notices and communications (Exhibit P10 and P12) issued by the third respondent - HELD THAT - The present writ petition is disposed of with a direction to the petitioner to deposit arrears of tax in six equal monthly installments the first of which shall be paid on or before 10.11.2023 and the other installments shall be paid on or before 10th of every subsequent five months. If the petitioner commits default in making payment of any of the installments the respondents can initiate proceedings to collect the same. Petition dismissed.

Summary

In the case before the Kerala High Court, presided over by Justice Dinesh Kumar Singh, the petitioner sought several remedies through a writ petition. The primary requests were to quash specific notices and communications (Exhibit P10 and P12) issued by the third respondent, to credit payments made as evidenced by Exhibits P7 to P7(d) towards the petitioner's dues, and to allow payment of any remaining balance in six monthly installments.

During the proceedings, the petitioner's counsel requested that the court allow the petitioner to pay the arrears of tax in six equal monthly installments. The court agreed to this request, directing the petitioner to commence payments by November 10, 2023, with subsequent payments due by the 10th of each following month. The court stipulated that failure to adhere to this schedule would permit the respondents to initiate collection proceedings. All pending interlocutory applications related to the writ petition were dismissed.