IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 17TH JANUARY 2011 / 27TH POUSHA 1932 ST.Rev..No. 247 of 2010() ------------------------- AGAINST THE ORDER IN TA.48/2007 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER / RESPONDENT / REVENUE ------------------------------ STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW),COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, MR.MOHAMMED RAFEEQ RESPONDENT(S):/ APPELLANT/ ASSESSEE ------------------------ M/S.CASINOVA DISTILLERIES (P) LTD., NATTAKOM, KOTTAYAM - 680 566. ADV. SRI.RAJU JOSEPH, SENIOR ADVOCATE FOR R SRI.C.N.MIDHUN FOR R THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 17/01/2011, ALONG WITH S.T.REV. NOS.248, 250, 251 & 260 OF 2010 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev.Nos.247, 248, 250, 251& 260 of 2010 --------------------------------- Dated, this the 17th day of January, 2011 J U D G M E N T Ramachandran Nair, J. These connected revision cases are filed by the State challenging the orders of the Tribunal cancelling interest levied under Section 23(3A) of the KGST Act. The revision cases filed are for the years 1999-2000 to 2003-2004. Adv.Shri. Raju Joseph who took notice for the respondent today produced before us proceedings dated 20/09/2008 whereby the Department has accepted Amnesty benefits sought for by the respondent and allowed settlement of arrears of tax, interest and penalty for the assessment years 1998-1999 to 2004-2005. Shri.Vinod Chandran, Special Government Pleader appearing for the State submitted that the Amnesty benefit granted is subject to result of litigations, which includes revision cases pending in this Court. However, it is seen that revision cases are filed with an inordinate delay of over three years on 16/11/2010, whereas the Anmesty benefit was granted S.T.Rev.Nos.247, 248, 250, 251& 260 of 2010 -2- way back in 2008 on 20/09/2008. We do not think the State can file revision petitions after allowing settlement of liability under Amnesty scheme and after inducing the party to settle liability at the reduced rate. Therefore, we do not find any merit in the delay condonation petitions more so when the demands stand settled more than two years back under Amnesty scheme. Therefore, all the delay condonation petitions are dismissed and consequently, the revision cases are also dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg