The Nalunnakkal Service Co-Operative Bank LTD. vs. Union Of INDIA
Held
The High Court permitted the withdrawal of all captioned writ petitions, granting the petitioners the liberty to avail the aforementioned amnesty scheme.
Facts
Petitioners, including one involved in a GST matter, sought to withdraw their writ petitions. The primary reason for withdrawal was to avail an amnesty scheme promulgated by the revenue under the Kerala Value Added Tax Act and the Finance Act, with most cases pertaining to service tax.
Key Issues
Whether the petitioners should be permitted to withdraw their writ petitions to avail an amnesty scheme under the Kerala Value Added Tax Act and the Finance Act, particularly when one case involved GST authorities.
Sections Cited
Section 67 (Kerala Value Added Tax Act 2003), Section 7 (Kerala Revenue Recovery Act, 1968), Section 34 (Kerala Revenue Recovery Act, 1968)
AI-generated summary — verify with the full judgment below
Heard together (6 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 18TH DAY OF DECEMBER 2020 / 27TH AGRAHAYANA, 1942 WP(C).No.13290 OF 2019(I) PETITIONER: M/S. SKYLINE BUILDERS DOOR NO.33/1915 A-H, J,K, SKYLINE HOUSE, NH BYPASS, NEAR EMC, VENNALA.P.O., KOCHI-682028. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 ASSISTNAT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR KOCHI-682015. R1-3 BY GOVERNMENT PLEADER-SMT. JASMINE MM THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.12.2020, ALONG WITH WP(C).9679/2013(H), WP(C).14312/2015(L), WP(C).19087/2015(I), WP(C).12051/2019(F), WP(C).14032/2019(D), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.13290 OF 2019(I)& Conn. Cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT
The judgment continues below.
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