Global Plasto Wares Vs Assistant State Tax Officer
Date: October 16, 2023
Subject Matter
Penalty leviable if a person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of the payment of the such tax
Summary
The case involves a writ petition challenging an order that imposed a penalty on the petitioner for not paying the tax collected within 30 days from the due date. The petitioner argues that they have paid all taxes within 30 days from the notice date…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been filed impugning Exhibit P-5 order dated 14.09.2023. The Learned Counsel for the petitioner submits that the petitioner has confined his grievance in respect of the penalty assessed in the said impugned order in the extent of Rs. 40,000/- (Rupees Forty thousand only). 2. Learned Counsel for the petitioner sub…