TMI Blog2023 (6) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... the Amnesty Scheme. However, while so doing, the petitioner through inadvertence mentioned the amount of outstanding tax as Rs. 5,37,686/-, instead of Rs. 5,39,787/- - From a perusal of the record, it is revealed that, as per Clause-7(3) of the Amnesty Scheme, after the submission of application by the petitioner, within the period of 15 days, but, not later than 28.02.2020, the concerned officer of the Respondents was required to intimate the petitioner online, about the amount to be paid under the Amnesty Scheme. From the observations made by the Division Bench of this Court in SUNFLOWERS DEVELOPERS [ 2020 (1) TMI 265 - GUJARAT HIGH COURT] , it can be said that the object of the amnesty scheme is to bring about expeditious and effective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restrain the Respondents from taking coercive recovery in respect of dues for the year 2006-07; C. Ex parte ad interim relief in terms of Prayer B may kindly be granted; D. ... 3. Heard, learned Advocate, Mr. Uchit Sheth, for the petitioner and learned AGP, Ms. Shruti Dhruve, for the Respondents. 4. Learned Advocate, Mr. Sheth, appearing for the petitioner referred to the averments made in the memo of the petition and submitted that the petitioner is engaged in the business of manufacturing and selling of knitted / woven / braided elastics and it is duly registered under the VAT and CST Acts. The petitioner is, now, also registered under the Central / Gujarat Goods and Services Tax Act, 2017 ( GST for brief). 4.1 It was pointed out from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the application submitted by the petitioner, it was required to pay total tax of Rs. 5,37,686/- towards VAT, whereas, towards CST tax, it was required to pay Rs.54,177/-. 4.2.5 It was submitted that Clause-7(3) of the Amnesty Scheme provides that after the submission of application by the petitioner, within the period of 15 days, but, not later than 28.02.2020, the concerned officer of the Respondents was required to intimate the petitioner online, about the amount to be paid under the Amnesty Scheme. 4.2.6 Once again, learned Advocate, Mr. Sheth, referred to the documents produced on the record and pointed out that after the verification of the documents submitted by the petitioner was done, the concerned Officer of the Respondents pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Amnesty Scheme, which is unjust and improper. 5.1 Learned Advocate, Mr. Sheth, pointed out that, as per Clause 7(3) of the Amnesty Scheme, the concerned Officer of the Respondents was required to verify and intimate the petitioner about the amount of tax to be paid under the Amnesty Scheme and the petitioner paid the tax accordingly, and therefore, there is no error committed by the petitioner 5.2 At this stage, learned Advocate, Mr. Sheth, referred to the decision of the Division Bench of this Court, rendered in the case of SUNFLOWERS DEVELOPERS VS. STATE OF GUJARAT , 2019 SCC OnLine Guj 6611, more particularly, the observations made in Paragraphs-20 and 21, thereof. 5.3 It was, therefore, submitted that the present petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay interest and penalty was to be waived off. 7.2 It appears that the petitioner made an application under the Amnesty Scheme. However, while so doing, the petitioner through inadvertence mentioned the amount of outstanding tax as Rs. 5,37,686/-, instead of Rs. 5,39,787/-. 7.2.1 From a perusal of the record, it is revealed that, as per Clause-7(3) of the Amnesty Scheme, after the submission of application by the petitioner, within the period of 15 days, but, not later than 28.02.2020, the concerned officer of the Respondents was required to intimate the petitioner online, about the amount to be paid under the Amnesty Scheme. 7.2.2 It appears that the concerned Officer of the Respondents verified and intimated the petitioner that he was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion a proposal had been made for introducing the Amnesty Scheme. Under this scheme, the outstanding recoveries under the above enactments are to be covered. 21. Thus, the object of the amnesty scheme is to bring about expeditious and effective resolution of old disputes and recoveries of old outstanding dues of the Government and reduction of administrative costs. Since such scheme is applicable to all pending cases, the officers acting under the relevant statutes are expected to respect the object of the scheme and to ensure that the assessees get the benefit under the scheme. Therefore, when a bona fide request is made by an assessee to adjourn the hearing of a case with a view to enable him to avail the benefit of the scheme, the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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