M/S.Ask Loans In v. The Assistant Commissioner (St) (Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 20.11.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.32101 of 2023 M/s.ASK LOANS IN, (GST IN:33ABIFA7287L1ZZ) Rep by its Partner, Mrs.S.Prabavathi, 5/49, Flat No.B2, 3rd Cross Street, Minor Truspuram, Choolaimedu, Chennai 600 094.

... Petitioner Vs.

The Assistant Commissioner (ST), MMDA Colony Assessment Circle, No.10, PalaniappaMaaligai, 2nd Floor, Greams Road, Chennai 600 006.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to caution notice demanding to pay interest within 2 days for the financial years 2017-18 to 2021-22 in 1/6

GSTIN:No.33ABIFA7287L1ZZ dated 06.10.2023 issued by the respondent and quash the same and to direct the respondent to provide sufficient time to pay the same.

For Petitioner : Mr.R.Ramkumar For Respondent : Ms.E.Ranganayaki, Additional Government Pleader

ORDER

This writ petition has been filed challenging the impugned order dated 06.10.2023 passed by the respondent.

2. Ms.E.Ranganayaki, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that the petitioner is in the business of rendering service to financial institutions. Due to some technical glitch and practical difficulties, there was delay in 2/6

payment of GST for the years 2017-2018 to 2021-2022. Hence, a notice was issued by the respondent directing the petitioner to pay the interest of a sum of Rs.2,80,247/- for non-payment of GST in time during the relevant years within a period of 2 days. However, the petitioner had paid only a sum of Rs.26,667/- till date.

4. Further, the learned counsel for the petitioner would contend that the provision of 2 days time period is not sufficient for the petitioner, since the respondent had issued the said notice all of a sudden. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to consider the facts and circumstances and provide sufficient time for payment of amount demanded by the respondent towards interest.

5. In reply, the learned counsel for the respondent was reluctant and would submit that already a period of 1 month was expired and further, at any cost, the time limit sought by the petitioner is on higher side. However, she would also submit that considering the facts and 3/6

circumstances, an appropriate time limit may be fixed by this Court and also the petitioner may be directed to pay the demanded amount.

6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.

7. In view of the above, it appears that the petitioner was not in a position to pay the demanded amount, since all of a sudden, the respondent had issued a notice demanding the interest of a sum of Rs.2,80,247/-. Further, it appears that only a sum of Rs.26,667/- was paid by the petitioner till date.

8. On considering the submissions made by both the learned counsel, this Court feels that the time period of 2 days is not sufficient to make the payment of demanded amount by the petitioner. Hence, this Court is inclined to grant a period of 3 months time to the petitioner for payment of balance amount demanded by the respondent towards interest vide the following instalments:

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on or before 20.12.2023 Rs.80,000/- on or before 20.01.2024 Rs.80,000/- on or before 20.02.2024 Rs.93,580/-

9. It is made clear that if the petitioner had failed to make payment of amount on the aforesaid due dates, the respondent is granted liberty to initiate the recovery proceedings.

10. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 20.11.2023 Speaking/Non-speaking order Index : Yes / No nsa To The Assistant Commissioner (ST), MMDA Colony Assessment Circle, No.10, PalaniappaMaaligai, 2nd Floor, Greams Road, Chennai 600 006.

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KRISHNAN RAMASAMY.J., nsa and W.M.P.No.32101 of 2023 20.11.2023 (1/2) 6/6