2020 (11) TMI 525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NKARAN NAMBIAR PETITIONERS: SHRI.PRABHAKARAN P.M. AND SRI.KARTHIK S. NAIR RESPONDENT: DR.THUSHARA JAMES JUDGMENT The petitioner company which is a registered dealer under the provision of the Kerala General Sales Tax Act( the KGST Act' for short) has approached this Court aggrieved by the refusal on the part of the respondent to accept an amnesty application where he had chosen to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessees who opt for amnesty scheme shall settle all the outstanding dues, under the various enactments, as on the date of option. It is her contention that since the scheme itself was brought in to provide an opportunity for assessees having outstanding dues to the department, to opt for settlement of the same, the option has to be exercised in respect of all the outstanding dues irrespective of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....scheme is made applicable only for outstanding dues prior to the period 1.4.2005 and it is clarified that in case of arrears from 1.4.2005 to 31.03.2020, the principal amount and interest shall be paid subject to there being a full waiver of penalty. The scheme therefore indicates that it is all the outstanding dues pertaining to a particular legislation that have to be cleared together, while ava....