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2012 (11) TMI 977 - HC - VAT and Sales TaxAmnesty Scheme - settlement of the liabilities under the KGST Act - Held that:- Benefit of the Amnesty Scheme was in fact extended to the petitioner and that on account of his failure to comply with the conditions of the Amnesty, offer of amnesty was revoked on 9/10/09. If the amnesty has already been extended and the same was revoked for the default committed in complying with its conditions, this Court now cannot direct consideration of Ext.P4 application made by the petitioner for the same relief. Therefore, consideration of Ext.P4 also cannot be ordered - Writ petition is dismissed. Petitioner submits that subsequently yet another application was made and the application is pending consideration of the authorities. It is clarified that this judgment will not stand in the way of the authorities in considering the application, if any, made by the petitioner in accordance with law, if they are otherwise eligible for the same.
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