IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 24564 of 2001(Y)
1. MRS.ANNU JOSE, PROPRIETRIX
... Petitioner
Vs
1. THE ASST. COMMNR. SPL. CIRCLE, ERNAKULAM
... Respondent
For Petitioner :SRI.JOSEPH MARKOSE (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :29/05/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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O.P. NO. 24564 OF 2001
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Dated this the 29th day of May, 2008
JUDGMENT
Petitioner is challenging interest demanded for the year 1996-97
under Section 23(3) or 23(3A) of the KGST Act. According to the
petitioner, demand was made for the first time after revision of original
assessment in which exemption was granted and therefore no interest is
payable from the date of filing of return. Since a Division Bench of
this Court has decided the issue in STRV 339 of 2003, I feel the matter
should be considered by the assessing officer afresh. O.P. is disposed
of directing the first respondent to consider petitioner’s liability for
interest in the light of the above decision and levy interest only if it is
permissible and if demand of interest is cancelled in fresh proceedings
he will grant refund of the interest already paid. However, if demand is
raised the payment already made will be adjusted and balance if any,
can be recovered from the petitioner. Petitioner will produce a copy of
this judgment before the first respondent for compliance.
(C.N. RAMACHANDRAN NAIR)
Judge
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