Case Law Details
Farooque Construction Vs Kerala State Goods And Service Tax (Gst) (Kerala High Court)
Introduction: In the case of Farooque Construction versus Kerala State Goods and Service Tax (GST), a partnership registered under Central GST/Kerala GST Act faces repercussions for failing to fulfill its tax liability settled under the Amnesty Scheme. This article delves into the background, the petitioner’s actions, and the court’s ruling on the matter.
Background of the Petitioner: The petitioner, a partnership registered under the Central GST/Kerala GST Act, sought the settlement of tax dues under the Amnesty Scheme in 2020.
Amnesty Scheme Application and Settlement: The petitioner’s application was considered by the GST authority, resulting in the settlement of a total liability of Rs.6,08,561/-. The petitioner was granted installments for payment, with the first installment set at 20% of the settled amount.
Default in Payment: Despite paying the initial installment of Rs.1,21,713/-, the petitioner failed to make subsequent payments as per the agreed schedule. As of 2023, the liability remains unsettled, violating the terms of the Amnesty Scheme.
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