Case Law Details
Neel Kamal & Anr. Vs Assistant Commissioner, State Tax (Calcutta High Court)
Introduction: The Calcutta High Court recently addressed a writ petition (WPA 28930 of 2023) filed by Neel Kamal and another individual against the Assistant Commissioner, State Tax. The petition sought relief in the form of installment payments for the tax and interest dues owed by the petitioners. The basis for this request was the financial hardship faced by the petitioners and alleged delays on the part of the State GST authority in detecting revenue-related mistakes.
Detailed Analysis: During the hearing, the court considered the plea made by the petitioners, taking into account their financial difficulties and emphasizing the alleged delays in the State GST authority’s actions. In the interest of justice, the court disposed of the writ petition by allowing the petitioners to make payments in installments.
The court specifically ordered the payment to be made in ten equal installments, with each installment due within the tenth day of every month on the English Calendar. The installment plan was set to commence from February 2024. However, a crucial condition was imposed that any default in payment within the stipulated time frame would render the installment order null and void. In such a scenario, the respondent authority would regain the freedom to take appropriate legal actions against the petitioners.
Conclusion: The Calcutta High Court’s decision in the case of Neel Kamal & Anr. vs Assistant Commissioner, State Tax, demonstrates a judicial acknowledgment of the financial hardships faced by taxpayers. By allowing installment payments for tax and interest dues, the court balanced the interests of the petitioners with the need for timely revenue collection. However, the condition of strict compliance with the installment plan highlights the importance of meeting financial obligations promptly to retain the benefits granted by the court.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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.
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