K.K. Sreekumar vs. State Tax Officer
Held
The Court quashed the order rejecting the petitioner's Amnesty Scheme application. The respondents were directed to reconsider the application without relying on the struck-off portion of the circular.
Facts
The petitioner was denied the benefit of an Amnesty Scheme because the department had appealed assessments. This denial was based on a specific clause in the Amnesty Scheme circular.
Key Issues
Whether the petitioner is eligible for the Amnesty Scheme despite the department having filed appeals against the assessments, considering a specific clause in the scheme's circular.
Sections Cited
None
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 TUESDAY, THE 17TH DAY OF DECEMBER 2019/26TH AGRAHAYANA, 1941 W.P(C).No.34471 OF 2019(H) PETITIONER: K.K. SREEKUMAR AGED 48 YEARS PROPRIETOR, M/S.PESTOLINE PEST CONTROL SERVICES, ROOM NO.926/D, B, PALARIVATTOM.P.O., COCHIN-682025, ERNAKULAM DISTRICT BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT KAKKANAD, COHCIN-682030 2 ASSISTANT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN-682015 3 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM-695002 4 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030 5 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, STATE GOODS AND SERVICES TAX COMPLEX, THEVARA, ERNAKULAM, COCHIN-682015 6 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 BY SMT.M.M. JASMINE, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMIS
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.