2021 (1) TMI 1350 - HC - VAT / Sales Tax

Refund claim under Amnesty Scheme - assessee prays for adjusting the amount payable by the Revenue to assessee towards refund and grant Amnesty benefit - argument of appellant is that the online submission does not provide for a contingency canvassed by the assessee - HELD THAT - The contention is merely noted to be rejected in limine. The reason now stated for not according the benefit of adjustment is unaccepted. In other words to its advantage only. The grounds of appeal challenging intra-court appeal are completely untenable. Hence appeal fails and dismissed.

Summary

In the case before the Kerala High Court, the State, as the appellant, challenged the directions issued in W.P.(C) No.14031/2020, concerning the refund and Amnesty scheme for the assessee. The court noted two main issues: the refund owed to the assessee for certain assessment years and the assessee's desire to utilize the State's Amnesty scheme for the 2012-13 assessment year. The appellant argued that the online system did not allow for the adjustment of the refund against the Amnesty payment, suggesting the assessee should pay under the Amnesty scheme and wait for the refund separately. However, the court rejected this argument, finding it untenable and dismissing the appeal. The court considered imposing substantial costs due to the unnecessary litigation burden on the assessee but ultimately imposed a token cost of Rs.116/- to be paid to the Kerala State Legal Services Authority. Failure to deposit this amount would result in the case being relisted for consideration.