Delay Due to Technical Glitch Cannot Deny VAT Amnesty Benefit: Gujarat HC

Kamnath Private Limited Vs State Tax Officer (Gujarat High Court)

The Gujarat High Court heard a writ petition filed under Articles 226 and 227 of the Constitution challenging an order dated 7 October 2021 by the Sales Tax Officer, Ghatak-2, Rajkot. The order had rejected the petitioner’s application under the “Vera Samadhan Yojna” (Amnesty Scheme) framed under the Gujarat Value Added Tax Act, 2003 on the ground that the last instalment was paid two days late. The petitioner, a company registered under the Act, had applied for the Amnesty Scheme for Assessment Year 2015–16.

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