Global Plasto Wares Vs Assistant State Tax Officer
Date: October 31, 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 law involves a writ appeal where the appellant contested the penalty imposed on them for not paying the entire tax dues within 30 days from the date of the show cause notice that informed them of differential tax due. The appellant argued th…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner in W.P.(C).No.33787 of 2023 is the appellant before us aggrieved by the judgment dated 17.10.2023 of the learned Single Judge in the writ petition. 2. The brief facts necessary for disposal of the Writ Appeal are as follows: The appellant had impugned Ext.P5 order dated 14.9.2023, by which, inter alia it had been imposed a p…