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2016 (4) TMI 1310 - HC - VAT and Sales TaxBenefit of the Amnesty Scheme - denial of benefit on the ground that payment of tax and interest was made by them prior to the date of the notification whereas according to the respondents, the notification requires payment of tax only during the period of Amnesty Scheme - Held that: - it appears to be an admitted position that except for the fact that the petitioners had already paid the tax and interest prior to the coming into force of the Scheme, the respondents do not deny that the petitioners have otherwise satisfied all the requirements of the Scheme. On a reading of the Preamble and the Memorandum of the Amnesty Scheme, it is clear that the benefit of the Scheme is to be given in respect of transactions commencing from 1st April, 2006 - The contention of the respondents that the Scheme is prospective in effect and, therefore, the petitioners are not entitled to the benefit thereof, therefore, is clearly based upon a misconception of the provisions of the Scheme which clearly provide for granting benefit thereof with effect from 1st April, 2006 and hence, the scheme by its very nature is retrospective in effect, viz. applicable to past transactions. It is an admitted position that in the facts of the present case, the petitioners seek the benefit of the Scheme in relation to the years 2010-11, 2011-12 and 2012-13 which are well within the ambit of the Scheme namely, between 1st April, 2006 and 14th October, 2014. If the interpretation put forth by the respondents were to be accepted, the same would result in a situation where dealers who have paid their taxes prior to the coming into force of the Scheme, would be denied the benefit thereof, whereas those dealers who have not paid the taxes would be granted the benefit of the Scheme, which would be clearly violative of the constitutional provisions as envisaged under Article 14 of the Constitution of India and would amount to putting a premium on non-payment of taxes whereby dealers who have not paid taxes steal a march over those dealers who have paid their taxes in time. Petition allowed - respondents are hereby directed to forthwith grant the benefit of the Amnesty Scheme dated 14th October, 2014 to the petitioners - decided in favor of petitioner.
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