Alavi N vs State Of Kerala

Dinesh Kumar Singh, J

The present writ petition has been filed for the following reliefs:

1) Issue a writ in the nature of certiorari or any other appropriate writ, order direction calling for the records leading to Exhibit P8 sale notice and quash the same.

2) Issue a writ of mandamus or any other appropriate writ, order or direction commanding the respondents 1 to 4 to permit the petitioner to avail the benefit of the Amnesty Scheme of 2022 by receiving the one time amount of Rs.1,52,962/- within a time frame as may be fixed by this Hon’ble Court.

On 26.09.2023, this Court passed the following order:

“The petitioner is stated to have applied for the Amnesty Scheme on 27.08.2022 and even though he has initiated payment on 31.12.2022 through the official website of the Kerala Goods and Service Tax Department, the same was failed due to technical issues.

Ms. Jasmine M.M., the learned Government Pleader, to get instructions as to whether in pursuance to the order dated 27.12.2022 under the Amnesty scheme, the petitioner’s attempt on 31.12.2022 for depositing the tax amount of Rs.1,52,962/- was failed for the reason “last date is over”, is correct or not, in as much as, in Exhibit P3 screen shot, the status of the payment is mentioned as ‘failed’ and the reason assigned is 'last date is over'.

If the screen shot is correct, then it cannot be said that the petitioner has not made any attempt to deposit the tax in compliance of the order passed on 27.12.2022 under the Amnesty scheme and, therefore, the petitioner should be permitted to deposit the said amount with interest/penalty/charges within a specified period.

Post the matter on 29.09.2023.”

The learned Government Pleader, on instructions, submits that the petitioner may be directed to appear before the assessing authority, respondent No.4, for making payment of the tax amount of Rs.1,52,962, which was assessed under the Amnesty Scheme with interest and penalty, if any. The assessing authority will communicate the exact amount for making the payment to be made by the petitioner.

Considering the aforesaid submission, the present writ petition is disposed of with a direction to the petitioner to appear before the assessing authority, respondent No.4, on 03.09.2023 and the assessing authority will communicate the final amount to be paid by the petitioner which would include the tax amount of Rs.1,52,962/-as determined under the Amnesty Scheme with interest and penalty, if any. The petitioner should deposit the said amount within the time frame as may be directed by the assessing authority.

With the aforesaid liberty and directions, the present writ petition stands finally disposed of.