STATE OF KARNATAKA, REP BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU Vs. WS RETAIL SERVICES PRIVATE LIMITED

JUDGEMENT

(1.) The State has filed the present appeals aggrieved by the order dated 14.11.2017 passed in W.P.No.33176/2017 along with connected matters, whereby the learned Single Judge has set aside the impugned orders of the State Authorities rejecting the applications filed by the assessees under the 'Karasamadhana Scheme-2017' and had remanded the matter to the Authority prescribed under the Scheme to recompute the arrears of tax, interest and penalty and to pass appropriate orders in accordance with the observations therein.

(2.) The facts leading to the present appeals are that the State had made a provision in the Budget for the year 2017- 2018, for a Scheme called as 'Karasamadhana Scheme-2017 (for short 'the Scheme'). Pursuant to the declaration in the Budget Speech by the Finance Minister, a Notification No. FD 24 CSL 2017, Bengaluru, dated 31.03.2017 came to be issued in order to "enable trade and industry to clear their pending tax liabilities and start with a clean slate in GST".

(3.) The Scheme provided for a procedure whereby applications in the requisite format were to be submitted as per Clause-3.1 of the Scheme; and as per Clause-3.2 thereof, the Assessing Authority/Recovery Officer/Prescribed Authority would scrutinize the application and after working out as regards to "the actual arrears of tax, penalty and interest payable," call upon the assessee to comply with preconditions/stipulations and rectify the discrepancies, if any, in order to avail benefit under the Scheme. Power was conferred to reject applications by a speaking order in the event eligibility was not made out in terms of the Government Order.