2020 (12) TMI 363

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....- -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR PETITIONER: ADVS.SMT.S.K.DEVI AND SRI.SANTHOSH P.ABRAHAM RESPONDENTS: SMT.DR.THUSHARA JAMES, GOVERNMENT PLEADER JUDGMENT The petitioner, which is a partnership firm, has approached this Court aggrieved by the refusal of the 1st respondent in granting permission requested by the petitioner for settling ar....

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.... it is pointed out that, as per the terms of the Amnesty Scheme in vogue, all arrears including tax, interest and penalties pertaining to an assessee have to be settled together, and the arrears for the purposes of settlement have to be calculated as on the date of submission of the option by the assessee. In cases where appeals have been filed by an Officer empowered by the Government under the r....

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.... petitioner as also the learned Government Pleader for the respondents. 4. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that the Amnesty Scheme is one that contains various provisions which have to be reckoned together for the purposes of understanding the true scope and ambit of the Scheme. On a holistic reading of the said p....

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....ase, while it may be a fact that, for the assessment year 2012-13, on the date of submission of the option by the petitioner asssessee, he had a favourable order from the First Appellate Authority, the right of appeal that is granted to the Department under the Statute cannot be rendered ineffective through an unilateral action on the part of the assessee to opt for settlement. The provisions of t....