Case Law Details
Priya Associates Vs Deputy Commissioner (ST) (Madras High Court)
Madras High Court, taking into consideration financial crises faced by the petitioner, granted liberty to the petitioner to pay interest amount in ten equal monthly instalments since entire tax (GST) is already paid.
Facts- The present writ petition is filed challenging the recovery notice whereby a sum of Rs.28,87,154/-, representing interest on the delayed payment of taxes for the period 2019-20 sought to be recovered.
It is submitted that entire taxes have been paid and that they are willing and ready to pay the interest part but would request some time to remit the interest inasmuch as the petitioner is facing severe financial crises.
Conclusion- Held that taking into fact that the petitioner have already remitted the entire taxes, they shall pay the interest of Rs.28,87,154/- in ten equal monthly instalments. The first instalment shall be on the 15th of December, 2024, followed by 15th of every successive months. The attachment shall be lifted/withdrawn, on the payment of the first instalment. If there is any default, the entire sum shall become due and payable in one lumpsum. It is always then open to the respondent authorities to proceed with the recovery proceedings, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The present writ petition is filed challenging the recovery notice whereby a sum of Rs.28,87,154/-, representing interest on the delayed payment of taxes for the period 2019-20 sought to be recovered.
2. It is submitted by the learned counsel for the petitioner that entire taxes have been paid and that they are willing and ready to pay the interest part but would request some time to remit the interest inasmuch as the petitioner is facing severe financial crises.
3. Learned Additional Government Pleader appearing for the respondents would submit that it is always open to the petitioner to avail their remedy under Section 80 of the Act.
4. Learned counsel for the petitioner would submit that the petitioner had no other option but to approach the court inasmuch as there is recovery proceedings, which is initiated and the application under Section 80 does not enable them to seek any interim protection.
5. Taking into fact that the petitioner have already remitted the entire taxes, they shall pay the interest of Rs.28,87,154/- in ten equal monthly instalments.
6. The first instalment shall be on the 15th of December, 2024, followed by 15th of every successive months. The attachment shall be lifted/withdrawn, on the payment of the first instalment. If there is any default, the entire sum shall become due and payable in one lumpsum. It is always then open to the respondent authorities to proceed with the recovery proceedings, in accordance with law.
7. With the above directions, the writ petition stands disposed of. There shall be no order as to costs. Consequently, WMP Nos.38512 and 38513 are closed.
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