N SAINULABDEEN Vs. ASST COMMISSIONER

JUDGEMENT

(1.) THE petitioner has approached this Court with the following prayers:

(2.) THE case of the petitioner is that the assessment in respect of the assessment year 2004-05 was completed as per Ext.P1 order. Though statutory appeal was preferred, it did not turn to be fruitful to the entire extent, as discernible from Ext. P2 order, whereby interference was made only to a limited extent in reducing the estimated turnover . This made the petitioner to approach the Tribunal, which led to Ext.P3 order passed on 09.10.2010, whereby the assessing authority was directed to pass revised orders in tune with the observations made therein. The case of the petitioner is that the proceedings were finalised by the assessing authority , i.e. first respondent only by Exts.P4 and P5 modified orders dated 28.10.2011. The petitioner chose to satisfy the amount availing the benefit of 'Amnesty Scheme' under Section 23B of the KGST Act. But the said Scheme expired on 30.09.2011, which made the petitioner to approach this Court for a direction to permit the petitioner to avail the benefit under the Amnesty Scheme.