M/s THE PLANTATION CORPORATION OF KERALA LTD. v. STATE OF KERALA & ORS.

Introduction

This judgment clarifies that the GST Amnesty Scheme under Section 128A operates independently of appellate proceedings. The Kerala High Court held that dismissal of an appeal for non-payment of the mandatory pre-deposit or technical issues in the GST portal does not deprive an eligible taxpayer of the benefit of the amnesty scheme. The Court observed that an eligible taxpayer must submit a separate application in Form GST SPL-02 under Rule 164 to avail the benefit of waiver of interest and penalty.

Background of the Case

The petitioner, The Plantation Corporation of Kerala Ltd., a Government of Kerala undertaking, was subjected to an assessment order under Section 73 dated 08.12.2023.