Skyline Builders vs. State Of Kerala
Held
The High Court permitted the petitioners to withdraw their writ petitions. This withdrawal was granted with liberty for the petitioners to avail the benefits of the amnesty scheme offered by the revenue under the Kerala Value Added Tax Act and the Finance Act.
Facts
Multiple petitioners filed writ petitions challenging various tax assessments and demands under the Kerala Value Added Tax Act and the Finance Act (for service tax). The petitioners sought to withdraw their petitions to avail an amnesty scheme promulgated by the revenue authorities.
Key Issues
The primary issue was whether the petitioners should be allowed to withdraw their writ petitions to opt for an amnesty scheme related to assessments under the Kerala Value Added Tax Act and service tax under the Finance Act.
Sections Cited
Section 67 (Kerala Value Added Tax Act 2003), Section 7 (Kerala Revenue Recovery Act, 1968), Section 34 (Kerala Revenue Recovery Act, 1968), Section 67(1) (Finance Act - Service Tax)
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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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