Krishna Steel Rolling Mills Vs Deputy Commissioner Of State Tax (Arrears Recovery) (Kerala High Court)
The Hon’ble Kerala High Court in the case of M/s Krishna Steel Rolling Mills v. Deputy Commissioner of State Tax [WP(C) NO. 15991 of 2023 dated September 15, 2023] dismissed the writ petition, while allowing the assessee to pay in instalments of the arrears of tax and further directed the Commissioner to decide the application within 7 days from the day the assessee approached the Commissioner.
Facts:
M/s Krishna Steel Rolling Mills (“the Petitioner”) filed GSTR-1 but failed to file the return in GSTR-3B. Consequently, the assessing officer issued a recovery notice amounting to more than five Crores in outstanding tax.
The Petitioner contended that the Commissioner of State Tax (“the Respondent”) had miscalculated the tax, leading to an assessment order (“the Impugned Order”) for recovery of tax dated November 28, 2019.
However, the Petitioner failed to challenge the Impugned Order through statutory appeals. Aggrieved by the Impugned Order, the Petitioner approached the Court through a writ petition almost four years after the Impugned Order.
Issue:
Whether the writ petition is maintainable when filed almost four years after the issuance of the Impugned Order?
Held:
The Hon’ble Kerala High Court in WP(C) NO. 15991 of 2023 held as under:
