POLSONS DISTILLERY Vs. STATE OF KERALA

JUDGEMENT

(1.) The Writ Appeal is preferred against the judgment dtd. 23/1/2024 of a learned Single Judge in W.P.(C).No.1291 of 2021 whereby, the learned Single Judge found that there was no necessity for interfering with Ext.P17 order passed by the respondent quantifying the amounts that had to be paid by the appellant towards arrears of tax, penalty and interest under the Amnesty Scheme introduced by the Kerala Finance Act, 2020 in relation to outstanding dues under the Kerala General Sales Tax Act [hereinafter referred to as the "KGST Act"].

(2.) The Review Petition was filed pursuant to a permission granted by the Supreme Court in Civil Appeal No.8500 of 2010 that was in turn preferred against the judgment and order dtd. 21/12/2009 by this Court in W.P.(C).No.12901 of 2009. Inasmuch as the fate of the Review Petition would have had a bearing on the decision taken by us in the Writ Appeal, we posted all the aforementioned cases together for hearing and now dispose all of them by this common judgment.

(3.) For the sake of convenience, the reference to the parties is as they appear in the Writ Appeal. The brief facts necessary for disposal of these cases are as follows: