IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 247 of 2010()
1. STATE OF KERALA, REPRESENTED BY
... Petitioner
Vs
1. M/S.CASINOVA DISTILLERIES (P) LTD.,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.RAJU JOSEPH (SR.)
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY
Dated :17/01/2011
O R D E R
C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ.
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S.T.Rev.Nos.247, 248, 250, 251& 260 of 2010
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Dated, this the 17th day of January, 2011
J U D G M E N T
Ramachandran Nair, J.
These connected revision cases are filed by the State
challenging the orders of the Tribunal cancelling interest levied
under Section 23(3A) of the KGST Act. The revision cases filed are
for the years 1999-2000 to 2003-2004. Adv.Shri. Raju Joseph who
took notice for the respondent today produced before us
proceedings dated 20/09/2008 whereby the Department has
accepted Amnesty benefits sought for by the respondent and
allowed settlement of arrears of tax, interest and penalty for the
assessment years 1998-1999 to 2004-2005. Shri.Vinod Chandran,
Special Government Pleader appearing for the State submitted that
the Amnesty benefit granted is subject to result of litigations, which
includes revision cases pending in this Court. However, it is seen
that revision cases are filed with an inordinate delay of over three
years on 16/11/2010, whereas the Anmesty benefit was granted
S.T.Rev.Nos.247, 248, 250, 251& 260 of 2010
-2-
way back in 2008 on 20/09/2008. We do not think the State can file
revision petitions after allowing settlement of liability under
Amnesty scheme and after inducing the party to settle liability at the
reduced rate.
Therefore, we do not find any merit in the delay condonation
petitions more so when the demands stand settled more than two
years back under Amnesty scheme. Therefore, all the delay
condonation petitions are dismissed and consequently, the revision
cases are also dismissed.
(C.N.RAMACHANDRAN NAIR, JUDGE)
(BHABANI PRASAD RAY, JUDGE)
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