2015 (5) TMI 64

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....nt : Mr Chintan Dave, AGP ORDER (Per : Honourable Mr. Justice M. R. Shah) [1.0] By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs; (A) be pleased to admit and allow the present petition; (B) be pleased to issue a writ of mandamus and / or a writ in the nature of mandamus and / or any other appropriate writ, order or dire....

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....ertiorari and / or any other appropriate writ, order or direction, quashing and setting aside the order dated 20/09/2012 rejecting the application dated 19/06/2012 made by the petitioner under the Commercial Tax Settlement Scheme i.e. Amnesty Scheme, without assigning proper reasons; OR IN THE ALTERNATIVE, be pleased to direct the respondent-authorities to allow the said application dated 19/06/2....

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....est and penalty portion of the said demand and as such for the same the petitioner did submit the application dated 19/06/2012 to avail the benefit of the Amnesty Scheme. It is submitted that however, solely on the ground that the total demand is more than Rs. 1 Crore, its application has been rejected. It is vehemently submitted by Shri Trivedi, learned advocate appearing on behalf of the petitio....

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....ng the benefit of Amnesty Scheme, which was prevailing at the relevant time, shall be considered on merits. It is submitted that within a period of three months, the petitioner shall be communicated and / or informed the tax component for the relevant years for which the demand is raised. [4.0] In view of the above, the impugned order passed by the appropriate authority rejecting the application ....