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TMI Blog2023 (10) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 23B has been a subject matter of appeal or revision; (b) such appeal and revision may be continued and if the final orders of such appeal or revision results in the reduction of tax payable under this Act; (c) so the tax received more than legally payable will be refunded. In the case of the State, if the appeal or revision is allowed, the excess amount to be collected from the dealer is collected. The sine qua non for operating the last two stages referred to above is that the amount settled has been a subject matter of appeal or revision. The protection under Section 23B(7) cannot be logically extended to appeal and revision filed ex-post to the Amnesty order. For the above view, it is sufficiently clear that the precedents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, the amount so reduced shall be refunded. But if, as the result of such appeal or revision, the tax payable under this Act is enhanced, the dealer shall pay such enhanced amount, with interest thereon, in accordance with the provisions of this Act. 2.1 The dealer, on 26.12.2009, filed an appeal before the Deputy Commissioner, Kottayam, and for the subject years, the First Appellate Authority modified the order of Commercial Tax Officer, Adoor. The dealer carried the matter in Second Appeal to the Tribunal, and the Tribunal allowed the appeal. Hence, S.T. Revision No. 33/2019 was filed at the instance of the State. 3. By the judgment under Review, we have taken the view that once the dealer opted for the settlement of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Pleader Mr Mohammed Rafiq argues that this Court can avoid taking the trouble of interpreting Sub-section (7) of Section 23B of the Act. The circumstances of the case disentitle the dealer from enabling Section 41(7)(b) of the GST Act, which provides for review in very few and stringent circumstances, and the case on hand does not attract any one of the situations spelt out by Section 41(7)(b) of the Act. 5.1 He further contends that the interpretation now commended by the dealer is against the fundamental first principle of literal interpretation, and for continuing litigation notwithstanding orders in an Amnesty scheme, the sine qua non is that the amount settled under this provision, i.e., Section 23B has been a subject matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral and natural meaning and that the language of the Section is read as it is. Applying the said interpretative tool, Sub-section (7) of Section 23B means that (a) the amount settled under Section 23B has been a subject matter of appeal or revision; (b) such appeal and revision may be continued and if the final orders of such appeal or revision results in the reduction of tax payable under this Act; (c) so the tax received more than legally payable will be refunded. 6.2 In the case of the State, if the appeal or revision is allowed, the excess amount to be collected from the dealer is collected. The sine qua non for operating the last two stages referred to above is that the amount settled has been a subject matter of appeal or revision. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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