KERALA HIGH COURT ALLOWED ADJUSTMENT AMOUNTS TOWARDS AMOUNT PAYABLE UNDER AMNESTY SCHEME

The Kerala High Court in the case S. Vijayan Versus Commissioner Of State Goods And Service Taxes observed and has held that it being open to the department to consider an adjustment of the refund amount due to the appellant towards the amounts due from him by way of settlement under the Amnesty Scheme.

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The bench comprising of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. in the case observed and has quashed the order passed by the Single Bench wherein the court held that the Amnesty Scheme was essentially a Code in itself, and once an order was passed by the authority while determining the amount which is to be paid by an assessee under the Scheme, the said authority became functus officio to consider any other option of payment of the Amnesty amount.

In the present case, the appellant or assessee had filed the Writ Petition challenging a series of revenue recovery notices issued for recovery of amounts allegedly due from the appellant under the Kerala Value Added Tax Act and Central Sales Tax Act for various financial years.

It being the case of the appellant or assessee wherein the Writ Petition with regards to the tax dues under the CST Act and KVAT Act for various assessment years, the appellant or assessee had opted for settlement in accordance with the Amnesty Scheme 2020.