Amnesty Scheme Default: Kerala GST Ruling on Unpaid Tax Liability

Farooque Construction Vs Kerala State Goods And Service Tax (Gst) (Kerala High Court) Introduction: In the case of Farooque Construction versus Kerala State Goods and Service Tax (GST), a partnership registered under Central GST/Kerala GST Act faces repercussions for failing to fulfill its tax liability settled under the Amnesty Scheme. This article delves into the background, the petitioner’s actions, and the court’s ruling on the matter. Background of the Petitioner: The petitioner, a partnership registered under the Central GST/Kerala GST Act, sought the settlement of tax dues u...