2020 (12) TMI 363

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..... 12-13 under the KVAT Act did not exist, on account of the order of the First Appellate Authority in its favour - HELD THAT:- The Amnesty Scheme is one that contains various provisions which have to be reckoned together for the purposes of understanding the true scope and ambit of the Scheme. On a holistic reading of the said provisions, it would appear that the Scheme envisages an option to be exercised by the assessee concerned for settlement of outstanding liabilities under the various enactments covered under the scheme. The benefit under the scheme is conditional in that if an assessee opts for settlement of arrears under any particular enactment, he/she has to opt for settlement of arrears in respect of all the assessment years where s .....

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..... er the same.
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR PETITIONER: ADVS.SMT.S.K.DEVI AND SRI.SANTHOSH P.ABRAHAM RESPONDENTS: SMT.DR.THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT The petitioner, which is a partnership firm, has approached this Court aggrieved by the refusal of the 1st respondent in granting permission requested by the petitioner for settling arrears under the Amnesty Scheme, on the ground that it had not opted for settlement of the arrears for the assessment year 2012- 13, taking note of its success before the First Appellate Authority, but ignoring the fact that the Department had carried the matter in a further appeal before the Appellate Tribunal. In the writ petition, it is the contention of the petitio .....

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..... n as requested by the petitioner is sought to be justified on the said reasoning. 3. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents. 4. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that the Amnesty Scheme is one that contains various provisions which have to be reckoned together for the purposes of understanding the true scope and ambit of the Scheme. On a holistic reading of the said provisions, it would appear that the Scheme envisages an option to be exercised by the assessee concerned for settlement of outstanding liabilities under the various enactments covered under the scheme. The benefit under the sc .....

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