9911796707
TMI Blog2022 (4) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the petitioner intended to claim the benefit of the Amnesty Scheme of 2020, issuance of modified orders was urgent. It was thereafter that the second respondent issued a fresh assessment order on 27.01.2021 reducing the tax liability of the petitioner drastically. Since Ext.P13 modified assessment order was served on the petitioner only on 01-02-2021, a period of 30 days was available to the petitioner to claim the benefit of the Amnesty Scheme 2020. Accordingly, by letter dated 05-02-2021, petitioner sought to claim the benefit of the said Amnesty Scheme as per the request letter produced as Ext.P14. From the records produced before this Court, it is evident that petitioner's access to the Amnesty portal was rejected/deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately challenged in revision and in appeal, petitioner seeks for directions to consider its application claiming benefit of the Amnesty Scheme for the assessment year 2013-14 introduced as per the Kerala Finance Act, 2020. Further directions are also sought to update the web portal with the modified assessment order, issued to the petitioner. 2. Petitioner was a registered dealer under the Act, engaged in the business of tiles and other building materials. For the assessment year 2013-14, based on an inspection conducted at the business premises of the petitioner, the first respondent issued a composite order of penalty under section 67 and section 44(10) of the Act. Reassessment under section 25(1) of the Act was also carried out, based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the payments were to be made by 31-03-2021. 5. Revised penalty order was issued only on 24-11-2020, while the modified assessment order was issued only on 27-01-2021, that too, after repeated promptings by the petitioner. To avail the benefit of the Amnesty Scheme 2020, petitioner even withdrew the appeal pending before the Value Added Tax Appellate Tribunal and attempted to file the application, exercising its option for amnesty. However, erroneously, petitioner s application under the Amnesty Scheme 2020 was rejected stating that the time for filing the amnesty application was over by 30-11-2021. According to the petitioner, refusal to permit the petitioner to exercise its option attempted to be made within thirty days of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders, thereby clearly evidencing the callous attitude of the respondents. It is in such circumstances the petitioner has approached this Court seeking directions for the grant of benefit under the Amnesty Scheme of 2020 after accepting the application submitted by the petitioner. 8. A counter-statement has been filed on behalf of the second respondent stating that the petitioner ought to have ensured that the modified demand and fresh assessment orders were uploaded and updated in the department s web portal in time. It was also pleaded that the fresh assessment order was communicated to the petitioner on 01-02-2021 and that though petitioner had communicated that it was facing some technical issues for filing the option under the Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Amnesty Scheme, as evident from Ext.P16, petitioner was unable to log onto the Amnesty portal. Access was refused to the petitioner alleging that the time limit for filing the application for Amnesty Scheme had expired as is evident from Ext.P17. In Ext.P16 also, which was submitted on 12-02-2021, petitioner had pointed out that it was denied access to the Amnesty portal. 12. From the records produced before this Court, it is evident that petitioner's access to the Amnesty portal was rejected/denied, contrary to the provisions of the Amnesty Scheme and therefore declining to accept and grant the benefit of the Amnesty Scheme 2020 to the petitioner is without any basis. Petitioner cannot be faulted for the denial of access. The sy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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