Thankam Verghese Alias Thankamma Verghese vs. State Of Kerala
Held
The Court held that since the petitioner was not seeking the return of the land already vested with the Government and had remitted the amount under the Amnesty Scheme, her liability for the pending revenue recovery notices was satisfied.
Facts
The petitioner sought to provisionally accept an amount under the Amnesty Scheme, 2022, for clearing KGST dues of M/s. Cheruvathore Supari Company. Her application was initially rejected because her land, which was subject to revenue recovery, had already vested with the Government as bought-in-land since 2011.
Key Issues
Whether a taxpayer could avail the Amnesty Scheme, 2022 for KGST dues when the land subject to revenue recovery had already been taken over by the government as 'bought-in-land' years prior.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 28TH DAY OF NOVEMBER 2023 / 7TH AGRAHAYANA, 1945 WP(C) NO. 42695 OF 2022 PETITIONER/S: THANKAM VERGHESE ALIAS THANKAMMA VERGHESE, AGED 74 YEARS W/O C.T VERGHESE, CHERUVATHORE, CHALUSSERY, PALAKKAD, KERALA NOW PERMANENTLY RESIDING AT PLOT NO. 51, B, SINDHI SOCIETY, CHEMBUR, MUMBAI-, PIN - 400071 BY ADV K.M.FIROZ RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE SECRETARY TO GOVERNMENT, REVENUE-H DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, OFFICE OF THE ASSISTANT COMMISSIONER (ASSESSMENT), PALAKKAD, KERALA -, PIN - 678001 4 THE ASSISTANT COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, SPECIAL CIRCLE (COMMERCIAL TAXES) OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAXES, PALAKKAD, KERALA -, PIN - 678001 5 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, PALAKKAD, KERALA
WP(C) NO. 42695 OF 2022 2 , PIN -
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