{"id":147585,"date":"2008-07-22T00:00:00","date_gmt":"2008-07-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/johncy-antony-vs-the-sales-tax-officer-i-on-22-july-2008"},"modified":"2018-01-23T03:29:45","modified_gmt":"2018-01-22T21:59:45","slug":"johncy-antony-vs-the-sales-tax-officer-i-on-22-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/johncy-antony-vs-the-sales-tax-officer-i-on-22-july-2008","title":{"rendered":"Johncy Antony vs The Sales Tax Officer I on 22 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Johncy Antony vs The Sales Tax Officer I on 22 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 9744 of 2005(I)\n\n\n1. JOHNCY ANTONY, PROP.SOUTHERN POLYMERS\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER I,\n                       ...       Respondent\n\n2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY),\n\n                For Petitioner  :SRI.C.J. XAVIER\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :22\/07\/2008\n\n O R D E R\n                      C.N.RAMACHANDRAN NAIR, J.\n                 ....................................................................\n                            W.P.(C) No.9744 of 2005\n                 ....................................................................\n                    Dated this the 22nd day of July, 2008.\n\n                                        JUDGMENT\n<\/pre>\n<p>      The petitioner is challenging demand of interest along with<\/p>\n<p>assessment orders Exts.P3 to P8 issued for the assessment years 1998-99 to<\/p>\n<p>2000-2001 (both KGST and CST). Petitioner&#8217;s case is that Section 23(3A)<\/p>\n<p>has no application for these periods and therefore, interest is not payable for<\/p>\n<p>delayed payment of tax. However, Government Pleader submitted that if<\/p>\n<p>tax due under the return is not paid along with monthly return, interest is<\/p>\n<p>payable under Section 23(3) itself. A Division Bench of this court has<\/p>\n<p>recently decided the matter in STRV No.339\/2003.                               Since the Assessing<\/p>\n<p>Officer has not considered petitioner&#8217;s objections in as much as interest is<\/p>\n<p>computed along with determination of tax for the assessment year, W.P. is<\/p>\n<p>disposed of directing the petitioner to file rectification application against<\/p>\n<p>the assessment orders under Section 43 of the KGST Act, if interest is not<\/p>\n<p>payable according to them under Section 23(3A) or 23(3) of the Act.                             If<\/p>\n<p>applications are filed within two weeks from date of receipt of copy of this<\/p>\n<p>judgment along with copy of judgment, there will be direction to the officer<\/p>\n<p>to consider petitioner&#8217;s objections and go through the judgment in the<\/p>\n<p><span class=\"hidden_text\">                                     2<\/span><\/p>\n<p>abovereferred S.T.R.V. and pass orders after issuing notice and after giving<\/p>\n<p>opportunity to the petitioner to furnish written objection and for hearing.<\/p>\n<p>The Assessing Officer is directed to pass orders on the interest question for<\/p>\n<p>all the years within a period of three months from today.     The petitioner<\/p>\n<p>will produce copy of this judgment, take notice and co-operate in the<\/p>\n<p>adjudication proceedings. Interim orders issued by this court will continue<\/p>\n<p>for three months from now and thereafter recovery will be made for the<\/p>\n<p>interest determined by the officer.\n<\/p>\n<\/p>\n<p>                                     C.N.RAMACHANDRAN NAIR<br \/>\n                                                 Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Johncy Antony vs The Sales Tax Officer I on 22 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 9744 of 2005(I) 1. JOHNCY ANTONY, PROP.SOUTHERN POLYMERS &#8230; Petitioner Vs 1. THE SALES TAX OFFICER I, &#8230; Respondent 2. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), For Petitioner :SRI.C.J. XAVIER For Respondent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-147585","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Johncy Antony vs The Sales Tax Officer I on 22 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/johncy-antony-vs-the-sales-tax-officer-i-on-22-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Johncy Antony vs The Sales Tax Officer I on 22 July, 2008 - Free Judgements of Supreme Court &amp; 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