St.Marys Arcade vs The State Tax Officer
2021 Latest Caselaw 10691 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

     TUESDAY, THE 30TH DAY OF MARCH 2021 / 9TH CHAITHRA, 1943

                        WP(C).No.6204 OF 2021(A)


PETITIONER/S:

                ST.MARYS ARCADE
                TCS ION CENTRE, KUTTAMASSERY,
                KEEZHMADU, ALUVA 683 105,
                REPRESENTED BY ITS MANGING PARTNER ,
                SRI. ASHISH STEPHEN.

                BY ADVS.
                SRI.AJI V.DEV
                SRI.ALAN PRIYADARSHI DEV
                SHRI.KIRAN RAMACHANDRAN NAIR

RESPONDENT/S:

      1         THE STATE TAX OFFICER
                STATE GOODS AND SERVICES TAX DEPARTMENT,
                KAP COMPLEX, ALUVA 683 101.

      2         THE JOINT COMMISSIONER,
                STATE GOODS AND SERVICES TAX DEPARTMENT,
                STATE TAX COMPLEX, BAZAR ROAD, MATTANCHERRY 682 002.

      3         THE COMMISSIONER OF STATE TAXES,
                TAX TOWER, KILLIPPALAM, KARAMANA P.O.
                THIRUVANANTHAPURAM 695 002.

      4         THE DEPUTY TAHSILDAR,
                MINI CIVIL STATION, ALAUVA 683 101.




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6204 OF 2021            2



                             JUDGMENT

Dated this the 30th day of March 2021

Learned counsel appearing for the petitioner submits that

the application for availing benefits of the amnesty scheme filed

by the petitioner has been accepted and the said amount has

been deposited. Therefore, the instant petition is rendered

infructuous. Accepting the statement so made, the writ petition

is closed.

SD/-

                                             A.M.BADAR
ajt                                             JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              A TRUE COPY OF THE ORDER OF PENALTY PASSED

FOR THE FY 2017-18 DATED 11.12.2017.

EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-18 DATED 13.11.2020.

EXHIBIT P3 A TRUE COPY OF THE RELEVANT PORTION OF THE FINANCE ACT, 2020.

EXHIBIT P4 A TRUE COPY OF THE CIRCULAR NO. 02/2020 DATED 04.04.2020.

EXHIBIT P4 (a) A TRUE COPY OF THE CIRCULAR NO. 09/2020 DATED 15.09.2020.

EXHIBIT P5 A TRUE COPY OF THE SCREEN SHOT SHOWING REJECTION OF ONLINE APPLICATION FOR AMNESTY SCHEME.

EXHIBIT P6 A TRUE COPY OF THE APPLICATION FOR AMNESTY SCHEME FILED MANUALLY DATED 27.01.2021.

EXHIBIT P7 A TRUE COPY OF THE RECOVERY NOTICE ISSUED IN FORM I DATED 08.01.2021 ALONG WITH ENGLISH TRANSLATION.

EXHIBIT P7 (a) A TRUE COPY OF THE RECOVERY NOTICE ISEUD IN FORM 10 DATED 13.01.2201 ALONG WITH ENGLISH TRANSLATION.