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2015 (5) TMI 64 - GUJARAT HIGH COURT

2015 (5) TMI 64 - GUJARAT HIGH COURT - TMI - Benefit of amnesty scheme - Held that:- AGP has stated at the bar, under instructions from Shri H.R. Varma, Assistant Commissioner Commercial Tax, Unit -15, Ahmedabad, that the application of the petitioner dated 19/06/2012 for availing the benefit of Amnesty Scheme, which was prevailing at the relevant time, shall be considered on merits. It is submitted that within a period of three months, the petitioner shall be communicated and / or informed the .....

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le Mr. Justice M. R. Shah) [1.0] By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs; (A) be pleased to admit and allow the present petition; (B) be pleased to issue a writ of mandamus and / or a writ in the nature of mandamus and / or any other appropriate writ, order or direction, declaring the action of the respondents in demanding the outstanding amount of sales tax due to M/s. Lumino Lamps Ltd., which has been taken over .....

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who has taken over the said company in the year 1995 through BIFR; (D) be pleased to issue a writ of certiorari and / or a writ in the nature of certiorari and / or any other appropriate writ, order or direction, quashing and setting aside the order dated 20/09/2012 rejecting the application dated 19/06/2012 made by the petitioner under the Commercial Tax Settlement Scheme i.e. Amnesty Scheme, without assigning proper reasons; OR IN THE ALTERNATIVE, be pleased to direct the respondent-authoritie .....

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xed at Annexure R colly. to this petition which is illegally withheld by the respondents; [2.0] Shri Trivedi, learned advocate appearing on behalf of the petitioner has submitted that as such to put an end to the litigation even the petitioner was ready and willing to avail the benefit under the Amnesty Scheme and / or avail remission, interest and penalty portion of the said demand and as such for the same the petitioner did submit the application dated 19/06/2012 to avail the benefit of the Am .....

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hat therefore, as such, the tax component would be less than ₹ 1 Crore. It is submitted that the action of the respondent even in not considering or rejecting the application of the petitioner to avail the benefit of the Amnesty Scheme, which at the relevant time was prevailing is absolutely illegal and most arbitrary. [3.0] Shri Chintan Dave, learned AGP has stated at the bar, under instructions from Shri H.R. Varma, Assistant Commissioner Commercial Tax, Unit -15, Ahmedabad, that the app .....

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