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2018 (10) TMI 516 - HC - VAT and Sales TaxAdjustments insofar as the payments made by the assessee pending litigation as also the tax paid by PGHHCL for the sale to the assessee - sale of products under the brand name ‘Procter and Gamble’ - KGST Act - amnesty scheme granted for all the years starting from 1998-99 to 2003-04 - whether the respondent-Procter and Gamble Home Products Limited (PGHPL) is liable to tax under Section 5(2) of the Kerala General Sales Tax Act, 1963 for the sale of products under the brand name ‘Procter and Gamble’? Held that:- The revisional authority is said to have set aside the penalty order from which no appeal was filed by the State. Hence, on verification, if the stated facts of the penalty and deposit made are true, the amounts remaining with the State has to be necessarily given adjustment of, when satisfying the amounts under the amnesty scheme. The further claim is with respect to 20% of the demand paid as per stay orders in the years 2002-03 and 2003-04 which comes to a total of ₹ 1,56,08,625/-. If such deposit is made, necessarily the same would also have to be given credit and deducted from the total amounts due in the amnesty scheme. It is made clear that in none of these amounts, there can be a claim now raised of appropriation to interest. The penalty having been set aside and the order of assessment in the years 2002-03 & 2003-04, also having been set aside by the Tribunal, there could have been no appropriation effected. The assessee's dues under the amnesty scheme arose only for reason of their voluntary shouldering of the responsibility under Section 5(2). Exts.P4 and P7 shall be modified accordingly - by making the modification, there shall not be any denial of the amnesty scheme only on the amnesty scheme having now expired on 30.6.2018. The modification made shall be applying the amnesty scheme as it existed prior to its expiry. The said directions are issued only in the context of the facts arising in this case, where the assessee had voluntarily accepted the amnesty scheme within the time and orders were also issued by the AO. The writ petition is ordered accordingly. Petition disposed off.
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