Hotel Zodiac Regency vs. The Assistant Commissioner(Assessment)
Held
The Court directed the 1st respondent to consider and pass appropriate orders on the petitioner's amnesty application within 7 days. It also ordered that recovery proceedings initiated by the demand notice shall be kept in abeyance until the application is decided.
Facts
The petitioner filed an application under the Amnesty Scheme introduced by the Kerala Finance Act 2020, as amended by the Finance Act of 2021. Despite the application being filed, it remained undisposed, and a notice of demand was subsequently issued to the petitioner.
Key Issues
The primary issue was the non-disposal of the petitioner's application under the Amnesty Scheme and the issuance of a demand notice while the application was pending, thereby stifling the opportunity to avail the scheme's benefits.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 22ND DAY OF NOVEMBER 2021 / 1ST AGRAHAYANA, 1943 WP(C) NO. 26147 OF 2021 PETITIONER: M/S HOTEL ZODIAC REGENCY CHAMAKKADA, KOLLAM-691 001, REPRESSENTED BY ITS MANAGING PARTNER TOMY JOSEPH. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, STATE GST DEPARTMENT, ASRAMOM, KOLLAM- 691 002. 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, ASRAMOM, KOLLAM-691 002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26147 OF 2021 2 BECHU KURIAN THOMAS, J ................................................ W.P.(C) NO.26147 OF 2021 …........................................ Dated this the 22nd day of November, 2021 JUDGMENT Petitioner has preferred an application as Ext.P3 under the Amnesty Scheme brought in by the Kerala Finance Act 2020, as amended by the Finance Act of 2021. 2. According to the petitioner, though the ap
The judgment continues below.
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