{"id":235700,"date":"2008-05-29T00:00:00","date_gmt":"2008-05-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mrs-annu-jose-vs-the-asst-commnr-spl-circle-on-29-may-2008"},"modified":"2014-02-24T09:22:45","modified_gmt":"2014-02-24T03:52:45","slug":"mrs-annu-jose-vs-the-asst-commnr-spl-circle-on-29-may-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mrs-annu-jose-vs-the-asst-commnr-spl-circle-on-29-may-2008","title":{"rendered":"Mrs.Annu Jose vs The Asst. Commnr. Spl. Circle on 29 May, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Mrs.Annu Jose vs The Asst. Commnr. Spl. Circle on 29 May, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 24564 of 2001(Y)\n\n\n\n1. MRS.ANNU JOSE, PROPRIETRIX\n                      ...  Petitioner\n\n                        Vs\n\n1. THE ASST. COMMNR. SPL. CIRCLE, ERNAKULAM\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSEPH MARKOSE (SR.)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :29\/05\/2008\n\n O R D E R\n                   C.N. RAMACHANDRAN NAIR, J.\n                   --------------------------------------------\n                         O.P. NO. 24564 OF 2001\n                   --------------------------------------------\n                  Dated this the 29th day of May, 2008\n\n                                 JUDGMENT\n<\/pre>\n<p>      Petitioner is challenging interest demanded for the year 1996-97<\/p>\n<p>under Section 23(3) or 23(3A) of the KGST Act. According to the<\/p>\n<p>petitioner, demand was made for the first time after revision of original<\/p>\n<p>assessment in which exemption was granted and therefore no interest is<\/p>\n<p>payable from the date of filing of return. Since a Division Bench of<\/p>\n<p>this Court has decided the issue in STRV 339 of 2003, I feel the matter<\/p>\n<p>should be considered by the assessing officer afresh. O.P. is disposed<\/p>\n<p>of directing the first respondent to consider petitioner&#8217;s liability for<\/p>\n<p>interest in the light of the above decision and levy interest only if it is<\/p>\n<p>permissible and if demand of interest is cancelled in fresh proceedings<\/p>\n<p>he will grant refund of the interest already paid. However, if demand is<\/p>\n<p>raised the payment already made will be adjusted and balance if any,<\/p>\n<p>can be recovered from the petitioner. Petitioner will produce a copy of<\/p>\n<p>this judgment before the first respondent for compliance.<\/p>\n<p>                                         (C.N. RAMACHANDRAN NAIR)<br \/>\n                                                         Judge<br \/>\nkk<\/p>\n<p><span class=\"hidden_text\">2<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Mrs.Annu Jose vs The Asst. Commnr. Spl. Circle on 29 May, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 24564 of 2001(Y) 1. MRS.ANNU JOSE, PROPRIETRIX &#8230; Petitioner Vs 1. THE ASST. COMMNR. SPL. CIRCLE, ERNAKULAM &#8230; Respondent For Petitioner :SRI.JOSEPH MARKOSE (SR.) For Respondent : No Appearance The Hon&#8217;ble [&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-235700","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mrs.Annu Jose vs The Asst. Commnr. Spl. 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