M/S Amicus Communications vs. Assistant Commissioner (Assessment)
Held
The High Court permitted the petitioners to withdraw their writ petitions. This withdrawal was granted with the liberty for the petitioners to avail the amnesty scheme offered under the Kerala Value Added Tax Act and the Finance Act.
Facts
Multiple petitioners filed writ petitions challenging various tax assessments and demands, primarily related to service tax and Kerala Value Added Tax. They sought to withdraw these petitions to avail an amnesty scheme promulgated by the revenue.
Key Issues
The primary legal issue was whether the petitioners should be allowed to withdraw their writ petitions to opt for an existing amnesty scheme under the Kerala Value Added Tax Act and the Finance Act.
Sections Cited
Kerala Value Added Tax Act, Finance Act, Section 67 of the Kerala Value Added Tax Act 2003, Section 7 of the Kerala Revenue Recovery Act, 1968, Section 34 of the Kerala Revenue Recovery Act, 1968
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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
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