Neel Kamal v. Assistant Commissioner, State Tax

Heard learned advocates appearing for the parties. By this writ petition petitioners have made a prayer for granting installment in making payment of tax and interest in question. 

Considering the case made out in the writ petition relating to its financial hardship and for the delay on the part of the respondent State GST authority in detecting such mistake of revenue due against the petitioner and in the interest of justice this writ petition being WPA 28930 of 2023 is disposed of by granting installment of making payment of the tax dues and interest in question by way of ten equal installments and each of the installment must be paid within tenth day of every month of the English Calendar which will be started from February, 2024 and in case of default in any of the installments within the time granted for making payment, this order of installments will lose its force and the respondent authority will be free to proceed against the petitioners in accordance with law. 

In the legal proceedings under Writ Petition (WPA 28930 of 2023), learned advocates representing the concerned parties presented their arguments. The petitioners sought relief through this writ petition, specifically requesting the grant of installment payments for the outstanding tax and interest amounts. The writ petition highlighted the financial hardship faced by the petitioners and emphasized the delay on the part of the respondent State GST authority in detecting the revenue mistake against the petitioner.

In a disposition of the case, the court acknowledged the circumstances presented in the writ petition and, in the interest of justice, granted the petitioners the relief sought. The court ordered the installment payment of the tax dues and interest in question, dividing the total amount into ten equal installments. Each installment is mandated to be paid within the tenth day of every month according to the English Calendar. The installment plan is set to commence from February 2024.

However, a significant condition was attached to this order. In the event of default in any of the installments within the stipulated time for payment, the order granting installments would lose its force. Consequently, the respondent authority would regain the freedom to proceed against the petitioners in accordance with the applicable legal provisions. This judgment balances the financial constraints expressed by the petitioners with the need for adherence to payment obligations and legal procedures, ensuring a fair and just resolution to the matter.

Download Pdf:
Neel Kamal & Anr

For Rerence Visit:
Calcutta High Court

Read Another Case Law:
GST Case Law