2020 (7) TMI 756

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..... t of refund amounts towards amounts found payable by an applicant seeking the benefit of Amnesty Scheme, the adjustment in question does not in any manner offend the Amnesty Scheme or do violence to its language. The department has not preferred any appeal against the said order so as to cast any doubt on the entitlement of the petitioner for the refund amount. In that scenario, when amounts a .....

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..... ious amounts by way of refund under the Kerala Value Added Tax Act. It is also the case of the petitioner that on account of him opting for the Amnesty Scheme 2020, he will be liable to pay certain amounts to the department for the purposes of getting the benefit of the scheme. The grievance of the petitioner is that the respondents have refused to adjust the refund amounts due to him, towards the .....

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..... s not preferred any appeal against the said order so as to cast any doubt on the entitlement of the petitioner for the refund amount. In that scenario, when amounts are liable to be paid by the petitioner to the department for the purposes of getting the benefit of the Amnesty Scheme, an adjustment of the refund amounts due to the petitioner towards whatever amount is found payable by the petition .....

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