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2013 (1) TMI 687 - KERALA HIGH COURTBenefit of Amnesty Scheme denied - KGST Act - Held that:- Although the petitioner was given an option in Ext.P5 judgment of the Division Bench to avail of the benefit of he scheme, the petitioner did not submit any application as prescribed. Instead of that petitioner submitted Ext.P6 representation which did not satisfy the requirements of the scheme. It was in those circumstances benefit of the Amnesty Scheme was not given - no fault with the assessing officer in denying claim - writ dismissed.
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