A.J Annnakutty. vs. Intelligence Officer (Ib)
Held
The High Court held that Section 10(11) of the Kerala Finance Act 2020 permits settlement under the Amnesty Scheme even when a Revenue appeal is pending, by reckoning the demand in the original assessment order. Citing a Division Bench judgment, it clarified that the State's appeal becomes infructuous upon settlement and there is no power to reject an application on this ground.
Facts
The petitioner applied for the Amnesty Scheme-2020 for arrears under the Kerala Value Added Tax Act, and their declaration was initially accepted. However, the application was later found ineligible because an appeal filed by the Revenue for the assessment year 2005-06 was pending before the Appellate Tribunal.
Key Issues
Whether an assessee is eligible for the Amnesty Scheme-2020 if an appeal filed by the Revenue is pending before the Appellate Tribunal. Whether the rejection of an amnesty application on this ground is valid under the scheme.
Sections Cited
Section 10(11) of the Kerala Finance Act 2020
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WP(C) NO. 31532 OF 2022 PETITIONER/S: A.J ANNNAKUTTY., AGED 56 YEARS PROPRITRESS OF ANJALI BROILERS (DEFUNCT), SRAMBIKKAL HOUSE,KADALIKKAD P.O,VAZHAKKULAM, MUVATTUPUZHA., PIN - 686670 BY ADVS. K.N.SREEKUMARAN V.V.GEORGEKUTTY P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 INTELLIGENCE OFFICER (IB) STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT THODUPUZHA., PIN - 686514 2 ASSISTANT COMMISSIONER (NOW RE-DESIGNATED AS DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR, PIN - 683542 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM., PIN - 686001 4 DEPUTY COMMISSIONER (APPEALS) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,THEVARA, ERNAKULAM, PIN - 682015 5 KVAT TRIBUNAL (REPRESENTED BY ITS SECRETARY) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,THEVARA, ERNAKULAM., PIN - 682015 6 KVAT TRIBUNAL( REPRESENTED BY THE ASSISTANT SECRETARY ADDL. BENCH,GST COMPLEX, NAGAMPADAM, KOTTAYAM , PIN - 686001 7 TAHSILDAR, TALUK OFFICE, MUVATTUPUZHA-6835
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.