Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 154 - HC - VAT and Sales TaxAdjustment of amounts paid under the earlier Amnesty Scheme - amounts payable under the Amnesty Scheme of 2019 - prayer of the petitioners therefore is that the amounts paid by them under the erstwhile Scheme be treated as payments under the 2019 Scheme, so that the amounts paid by them will be given credit under tax as per the present Scheme - HELD THAT:- From a perusal of the Amnesty Scheme for settlement of arrears introduced by the Kerala Finance Bill, 2019 and as clarified by Circular No.3/2019 dated 1.4.2019 of the Commissioner of State Goods and Services Tax Department, Government of Kerala, that the 2019 Scheme clearly contemplates that the assessees, who have opted for Amnesty Scheme earlier, but could not settle the arrears, can opt for the benefit under the 2019 Scheme. It is made clear that amounts if any paid during the earlier Schemes will be given credit under tax as per the 2019 Scheme. In the light of the clear provisions in the 2019 Scheme, whereby, amounts paid during the earlier Schemes will be given credit under tax as per the 2019 Scheme, the petitioners are permitted to withdraw these writ petitions, without prejudice to their right to move under the 2019 Amnesty Scheme, for settlement of the arrears of tax. Petition dismissed as withdrawn.
|