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TMI Blog2024 (8) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in accordance with the Amnesty Scheme 2020 - HELD THAT:- It was open to the respondents to consider an adjustment of the refund amount due to the appellant towards the amounts due from him by way of settlement under the Amnesty Scheme. The reasons furnished by the respondents for not acceding to the request of the appellant are not legally sustainable. The ends of justice would be met by adjusting the Amnesty amount of Rs.1,60,465/- from the Rs.5 lakhs that is due to the appellant by way of refund, and utilising the remaining amount for settlement of the dues outstanding from the appellant in the assessment years other than those that were opted for settlement under the 2020 Amnesty Scheme. This Writ Appeal is allowed by setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-14, 2014-15 and 2016-17 under the CST Act and 2007-08, 2011-12, 2012-13 and 2013-14 under the KVAT Act was preferred on 28.11.2020. The application was considered for the benefit of the Amnesty Scheme, and the appellant was intimated by a communication dated 12.02.2021 that he had to pay an amount of Rs.1,28,373/- towards full and final settlement of the tax dues for the aforesaid years if the payment was made in a single installment. Alternatively, he could pay the amount in four installments by paying the 1st installment before the cut-off date of 30 days from the date of intimation. In the latter event, the total amount payable would be Rs. 1,60,465/-. The last date for making the payment in terms of the Amnesty Scheme was 14.03.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant was, therefore, dismissed by the learned Single Judge. 5. When the appeal came up for admission before us, we directed the learned Government Pleader to get instructions as to whether or not the refund amount of Rs.5 lakhs due to the appellant had already been adjusted by the Department towards the dues outstanding from the appellant. Through a counter affidavit that has since been filed on behalf of the respondents, we are told that the request of the appellant for adjustment of the refund amount due to him towards the settlement amount under the Amnesty Scheme had been received on 12.03.2021, well before the last date for receipt of payment, namely, 14.03.2021. The respondents, however, chose not to act upon the request si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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