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2019 (12) TMI 709 - HC - VAT and Sales TaxAmnesty Scheme - Validity of Government Circular No.3/2019 dated 01/04/2019 - It is the contention of the petitioners that since the provisions of Section 31A of Kerela VAT Act, enable an assessee under the KVAT Act to opt for an Amnesty Scheme for settling their tax, penalty and interest arrears, without any condition - HELD THAT:- Section 31A of the KVAT Act, introduced an Amnesty Scheme so as to enable the assesses under the Act to opt for a settlement of outstanding dues of tax, penalty and interest with a view to ending prolonged litigation in respect of the same. The intention behind introduction of the Amnesty Scheme was to benefit both the assessees as also the State, through an expeditious end to pending litigation, and an expedited recovery of moneys to the State exchequer. The statutory provisions governing the Amnesty Scheme do not provide for a situation where the assessee is precluded from opting for the Amnesty Scheme whenever the Revenue chooses to file an appeal against an order that was passed in favour of the assessee, by any of the statutory authorities in the adjudicatory hierarchy. It follows, therefore, that a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification - the Amnesty applications preferred by the petitioners shall be considered by the respondents, without relying on that portion in the Circular that has been struck off through this judgment. Petition disposed off.
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