KRISHNA HOLIDAY VILLAGE Vs. DY. COMMISSIONER

JUDGEMENT

(1.) Petitioner firm is an assessee under the Kerala General Sales Tax Act, 1963 (KGST Act, for short). The firm is running a bar attached hotel and is liable to pay turnover tax under the KGST Act. Ext.P1 is the assessment order for the assessment year 2021-2022. Ext.P2 is the notice issued pursuant to Ext.P1 demanding turnover tax of Rs.75,31,712.00 (Rupees seventy five lakhs thirty one thousand seven hundred and twelve only). Ext.P3 is the notice demanding interest of Rs.15,57,279.00(Rupees fifteen lakh fifty seven thousand two hundred and seventy nine only).

(2.) The petitioner states that they are not in a position to pay the amount demanded in Exts.P1 to P3, in lumpsum. Therefore, the petitioner submitted an application before the respondent, the assessing authority, for granting installment facility to clear the dues. By Ext.P4 order, the respondent, exercising the powers under Sec. 23 of the KGST Act and Rule 30B of the Kerala General Sales Tax Rules, 1963 (KGST Rules) granted permission to the petitioner to pay the amounts covered by Exts.P1 to P3 in six monthly installments commencing from 1/11/2023. Accordingly, the petitioner paid an amount of Rs.29,52,490.00 (Rupees twenty nine lakhs fifty two thousand four hundred and ninety only) over a period of three months, as evidenced by Exts.P5 to P12 chalans.

(3.) It is submitted by the learned counsel for the petitioner that the petitioner is facing acute financial difficulties and will not be able to remit the balance amount covered by Exts.P1 to P3 as per the installment facility granted in Ext.P4. As per the statute, the respondent cannot allow more than six monthly installments. Accordingly, the petitioner has filed this writ petition seeking indulgence of this Court to allow the petitioner to pay the balance arrears of tax in 20 monthly installments.