M/S.Wonderla Holidays LTD vs. The Principal Additional Director General
Held
The High Court noted that the petitioner's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, had been accepted. Consequently, the writ petitions were closed, without prejudice to the petitioner's right to approach the court again if needed in view of the scheme.
Facts
The petitioner, M/s. Wonderla Holidays Ltd., filed writ petitions challenging show cause notices related to tax demands. Subsequently, the petitioner applied for consideration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which was accepted by the respondents.
Key Issues
The primary legal issue was the challenge to show cause notices regarding tax demands, which became moot after the petitioner's application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was accepted.
Sections Cited
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF DECEMBER 2019 / 29TH AGRAHAYANA, 1941 WP(C).No.21699 OF 2019(J) PETITIONER: M/S.WONDERLA HOLIDAYS LTD 803 J, PALLIKKARRA, KUMARAPURAM, REPRESENTED BY VICE PRESIDENT-ADMINISTRATION OF M/S WONDERIA HOLIDAYS LTD, KOCHI, RAVIKUMAR.M.A S/O MADHAVAN PILLAI, AGED 54 YEARS, RESIDING AT 48/410 M, RAVIPRASADAM, TAGORE LANE, ELAMAKKARA, ERNAKULAM BY ADVS. SRI.K.S.BHARATHAN SRI.ABEL ANTONY RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX KOCHI CENTRAL TAX COMMISSIONERATE, CENTRAL REVENUE BUILDING, I S PRES ROAD, KOCHI, PIN-682 108. 2 THE UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI,PIN-110001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, ROOM NO 227-B, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN-110001. 4 THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, GOODS AND SERVICES TAX INTELLIGENCE, BANGALORE ZONAL UNIT, (FORMERLY KNOWN AS THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE (DGCEI) 112, K.H. ROAD, S.P. ENCLAVE, ADJ TO KARNATAKA BANK, BANGALORE, PIN-560 027 R2 BY ADV
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