2018 (3) TMI 1102

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....Respondent: (By Sri K. Mallaha Rao, Advocate) P.S. DINESH KUMAR J., J U D G M E N T 1. This writ appeal is filed by the Revenue, challenging order dated 31.05.2017 passed by the Hon'ble Single Judge in Writ Petition No.21935/2017, directing the assessing authority to accept petitioner's application filed under 'Kara Samadhana Scheme of 2017' ('Scheme' for short). 2. For the sake of convenienc....

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....ion dated 22.03.2017, the assessing officer informed that the benefit of the Scheme cannot be extended to the petitioner. Feeling aggrieved, petitioner filed the instant writ petition. 6. The Hon'ble Single Judge by the order impugned has directed assessing authority to accept petitioner's application and to process the same in accordance with law. The said order is challenged by the Revenue in t....

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....e Scheme contained in Order No.FD 24 CSL 2017 dated 31.03.2017 reads as follows:- "1.2 "Arrears of penalty and interest" means all kinds of penalties levied and all kinds of interest accrued under the provisions of the KST and CST Acts relating to all the assessment years ending on 31/03/2005 and all kinds of penalties levied and all kinds of interest accrued under the provisions of the KVAT A....

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....extend the benefit in respect of all kinds of penalties. Therefore, in our view, the expression 'all kinds of penalties' must be construed to include penalty imposed for delayed filing also. Therefore, it must be held as penalty 'till the date of filing'. 11. Viewed from an alternative dimension, it is to be noted that filing of returns originates the process of assessment. A dealer is required t....