Denial of benefit of ‘Vera Samadhan Yojna, 2019’ for inadvertently less payment of petty amount unjustified

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...