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Case Law Details

Case Name : Sky Industries Ltd Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 246 of 2023
Date of Judgement/Order : 07/06/2023
Related Assessment Year :
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Sky Industries Ltd Vs State of Gujarat (Gujarat High Court)

Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’.

Facts- The petitioner is engaged in the business of manufacturing and selling of knitted / woven / braided elastics and it is duly registered under the VAT and CST Acts. The petitioner is, now, also registered under the Central / Gujarat Goods and Services Tax Act, 2017 (‘GST’ for brief).

The petitioner came to be assessed under the VAT and CST Act for the year 2006-2007 and was issued a demand notice to pay tax along with interest and penalty. The same was confirmed. Being aggrieved, the petitioner filed appeals and challenged the same.

Meanwhile, the Government of Gujarat introduced ‘Vera Samadhan Yojna, 2019’ (referred to as, ‘Amnesty Scheme’ hereinafter) vide Resolution dated 11.09.2019. However, the said resolution was superseded by the resolution dated 06.12.2019, later on.

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