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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A. K. Jayasankaran Nambiar, J
The appellant – Appellant
Versus
The respondent – Respondent
| Table of Content |
|---|
| 1. writ appeal against single judge's order on tax dues. (Para 1 , 2) |
| 2. factual background of tax assessments and disputes. (Para 3 , 4 , 5 , 6 , 9) |
| 3. amnesty scheme provisions and implications. (Para 8 , 10) |
| 4. arguments regarding adjustments and previous judgments. (Para 11 , 12 , 13) |
| 5. court's analysis and final decision on the matter. (Para 14 , 15 , 16) |
D r. A.K. Jayasankaran Nambiar, J.
The Writ Appeal is preferred against the judgment dated 23.01.2024 of a learned Single Judge in W.P.(C).No.1291 of 2021 whereby, the learned Single Judge found that there was no necessity for interfering with Ext.P17 order passed by the respondent quantifying the amounts that had to be paid by the appellant towards arrears of tax, penalty and interest under the Amnesty Scheme introduced by the Kerala Finance Act, 2020 in relation to outstanding dues under the Kerala General Sales Tax Act [hereinafter referred to as the “KGST Act”].
2. The Review Petition was filed pursuant to a permission granted by the Supreme Court in Civil Appeal No.8500 of 2010 that was in turn preferred against the judgment and order dated 21.12.2009 by this Court in W.P.(C).No.12901 of 2009. Inasmuch as the
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