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TMI Blog2011 (6) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... Act – Held that:- there is no revocation of amnesty order by the officer and so much so it binds the officer. However, since we have found that regular assessment is permissible under the statute even after settlement of liability based on returns filed and pending assessment, the assessment itself has the effect of neutralising or reversing the amnesty benefit granted by the officer, assessing officer had not computed the liability at the time of granting amnesty benefit but just accepted the offer made by the petitioner based on returns filed, sales tax revision is therefore dismissed as devoid of merit X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is more than the amount of tax stated as due and paid by the petitioner under the Amnesty Scheme. While completing the assessment, the assessing officer by applying section 55C credited the payment towards interest first and then demanded the balance tax and interest. Under the assessment so made demand of tax is Rs. 5,88,786 and interest demanded is Rs. 4,41,589. The petitioner filed appeal against the assessment without challenging turnover assessed or rate of tax applied but for the purpose of cancellation of demand of tax and interest for the reason that once liability is settled under section 23B, there is no justification for assessment and demand of tax. The first appellate authority remanded the matter granting partial relief t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as if the dealer had not opted for the benefit under this section." Admittedly, when annexure A application was filed under section 23B for settlement, assessment was not completed. When assessment is pending, the tax due and payable by the dealer can be the tax due under the returns filed. The contention of the assessee also is that once tax due under the return is settled under the Amnesty Scheme no further demand can be raised. However, the contention of the Government Pleader is that settlement of arrears of tax or any other amount due under the KGST Act only is covered by the sub-sections above and the tax liability of a dealer is determined based on regular assessment in terms of other provisions of the Act. In fact, settlement unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under protest. Pending assessment the amnesty benefit granted can only be conditional subject to assessment and when additional demands are raised settlement ceases to be in accordance with the statutory provisions. If the petitioner's contention is accepted, then settlement of liability under section 23B will debar the assessing officer from making the regular assessment under section 17(3) of the Act. We do not find any provision under section 23B barring statutory authorities from exercising their jurisdiction in regard to assessment, appeal, revision or any other proceedings authorised under the Act. The statutory scheme authorises settlement of tax and interest due from the defaulter which necessarily means that settlement should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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