UNITED SPIRITS LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) HEARD the counsel for the petitioner and also the learned Government Pleader.

(2.) GRIEVANCE of the petitioner is regarding Ext.P4 and P5 orders passed by the first respondent, rejecting Exts.P2 and P3 applications made by them for the benefit of Section 23B of the KGST Act, which was introduced by the Finance Act, 2008, providing for reduction of arrears in the cases mentioned therein. Petitioner had arrears of tax for the years 1999-2000 to 2003-2004. However, according to the petitioner following the Apex Court judgment in State of Kerala & Ors. V. Maharashtra Distilleries Ltd. and Others. (2005(11) SCC 1), they submitted revised returns and paid tax due.

(3.) IT was in the meanwhile by Finance Act, 2008, Section 28B of the KGST Act was introduced providing for an Amnesty Scheme. Petitioner thereupon made Exts.P2 and P3 applications. Ext.P3 has been acknowledged by the first respondent on 10.12.2008. In the covering letter to that application the petitioner inter alia contended that, at that point of time issue in relation to the garnishee proceedings were pending before the Apex Court and therefore the amounts paid by them which was appropriated towards interest should be adjusted towards their liability under Section 23B and that if it is so done balance amount payable under Section 23B was only Rs.15,96,380.00. It was that application of the petitioner which was rejected by Exts.P4 and P5 leading to the filing of the writ petition.