Seemas Wedding Collections vs. Assistant Commissioner
Held
The Court directed the respondents to permit the petitioner to opt for the Amnesty Scheme. This was to be done by excluding the penalty orders from the scheme's eligibility criteria.
Facts
The petitioner sought to opt for an Amnesty Scheme under GST. The respondents had issued penalty orders against the petitioner.
Key Issues
Whether the petitioner could avail the Amnesty Scheme despite existing penalty orders.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 27TH DAY OF NOVEMBER 2020 / 6TH AGRAHAYANA, 1942 WP(C).No.19729 OF 2020(M) PETITIONER: SEEMAS WEDDING COLLECTIONS, MARKET JUNCTION, NH BYE PASS, ALUVA-683 501, REPRESENTED BY K.P.SUDHEER, MANAGING PARTNER. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY AT ALUVA-683 501. 2 INTELLIGENCE OFFICER, SQUAD NO.II, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM, KOCHI-682 015. 3 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. BY GOVERNMENT PLEADER SMT.DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.19729 OF 2020(M) 2 JUDGMENT In the light of the judgment in Writ Petition No.11994 of 2019, this Writ petition is allowed by directing the respondents to permit the petitioner to opt for the Amnesty Scheme by excluding Ext.P3, P4 and P5 penalty orders and to process the application according
The judgment continues below.
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