2024-VIL-338-KER
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VAT High Court Cases

Kerala General Sales Tax Act, 1963 - Computation of tax amounts outstanding for the purposes of the Amnesty Scheme, 2020 introduced by the Kerala Finance Act, 2020 – Adjustment of payment of arrears of tax towards the interest first and balance towards the tax dues - recovery of the tax amounts outstanding - Assessee case that when the litigation continues to be pending before the Hon’ble Supreme Court the ld. Single Judge erred in assuming that the assessments in respect of all the assessment years from 1998-99 to 2004-05, except 1999-00 had been completed and finalised by the earlier proceedings – HELD - inasmuch as the Amnesty Scheme, 2020 envisages a settlement of even those dues that are pending for the assessment years 1998-99 to 2004-05, the appellant must get the benefit of the method of computation of Amnesty amount for the purposes of settlement as envisaged under the Amnesty Scheme, 2020. As the Scheme contains provisions which are beneficial to an assessee, the pendency of the Review Petition, together with the fact that interim orders were passed by this Court and the Supreme Court staying recovery proceedings against the appellant, should be seen as the backdrop against which the payments of various amounts were effected by the appellant during the pendency of the litigation. Accordingly, the said payments have necessarily to be seen as provisional and subject to the final outcome of the litigation - the appellant was essentially challenging a computation made under the Amnesty Scheme of 2009 wherein he had opted for settlement of the dues for the assessment years 1998-99 to 2004-05 - through this judgment the attempt is to compute the Amnesty benefit available to the appellant in terms of the Amnesty Scheme, 2020 by treating all the payments made by it in the past as provisional and towards the payments required under the said Scheme. At this distance of time, and with a view to giving a quietus to the litigation, this would be the most prudent way of resolving the issue – the appeal is disposed of
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