2010 (3) TMI 1020

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....delivered by C.N. Ramachandran Nair J.-The short question raised in the writ appeal is whether the learned single judge was justified in directing the appellant to consider grant of amnesty benefit to the respondent for settling the arrears of tax due for the year 1995-96. We have heard the Special Government Pleader appearing on behalf of the appellant and the learned counsel appearing for ....

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....ions of section 23B of the KGST Act, we find that amnesty benefit is provided for settlement of liability on condition that the reduced amount shall be paid by the assessee within the strict time-frame, as provided under sub-clause (4) of section 23B of the KGST Act. Further, it is clear from sub-clause (7) that if there is dispute in regard to assessment or demand of tax, either on appeal, revisi....