Failure to Discharge GST Liability under Amnesty Scheme: Kerala HC upholds Notice Intimating Payment [Read Order]

The Kerala High Court upheld the notice intimating Paying the instalment amount of tax due which was agreed to pay as the assessee failed to discharge Goods and Service Tax (GST) liability under the Amnesty Scheme.

Farooque Construction, the petitioner is a partnership firm registered under the provisions of the Central GST/ Kerala GST Act and a dealer under the provisions of the said Act and Rules.

The petitioner had approached the GST authority for the settlement of tax dues under the Amnesty Scheme promulgated on 22.06.2020. The petitioner’s application was considered by the department and the total liability of the petitioner came to be settled at Rs.6,08,561/- for the tax dues. The petitioner was also granted instalments to settle the arrears of GST as determined under the Amnesty Scheme. The petitioner was directed to pay the first instalment of not less than 20% of the settled amount within 30 days of receipt of intimation and the balance in four instalments.

The petitioner has paid the first instalment of Rs.1,21,713/-. However, thereafter he has not paid any amount to the department. The Amnesty order was passed on 22.06.2020.

A single bench of Justice Dinesh Kumar Singh observed that the petitioner has failed to discharge the liability even though the liability was settled under the Amnesty Scheme and the court does not find any ground to interfere with the impugned notice.

To Read the full text of the Order CLICK HERE

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