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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 ..... the learned Single Judge in the Writ Petition. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant had filed the Writ Petition challenging Ext.P6 series of revenue recovery notices issued for recovery of amounts allegedly due from the appellant under the Kerala Value Added Tax Act (for short 'the KVAT Act') and Central Sales Tax Act (for short 'the CST Act') for various financial years. The case of the appellant in the Writ Petition was that in respect of the tax dues under the CST Act and KVAT Act for various assessment years, he had opted for settlement in accordance with the Amnesty Scheme 2020. The application preferred by the appellant for settlement of the tax dues in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Amnesty would not offend the provisions of the Amnesty Scheme. It would appear, however, that the respondent Department did not accede to the request of the appellant, and finding that no payment had been effected by the cut-off date, the respondents treated the appellant as not having opted for the Amnesty Scheme and proceeded to issue the revenue recovery notices that were impugned in the Writ petition. 4. The learned Single Judge, who considered the Writ Petition found that the Amnesty Scheme was essentially a Code in itself, and once an order was passed by the authority determining the amount to be paid by an assessee under the Scheme, the said authority became functus officio to consider any other option of payment of the Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant to be legally sustainable. Under the said circumstances, we feel that 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. 8. We, therefore, allow this Writ Appeal by setting aside the impugned judgment of the learned Single Judge, and by directing the respondents to deduct the amount of Rs.1,60,465/- from the amount of Rs.5 lakhs that is due to the appellant by way of refund and treat the dues for the assessment years opted for under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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