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2020 (11) TMI 525 - HC - VAT and Sales TaxSettlement of arrears outstanding - KGST Act - applicability of amnesty scheme - petitioner contends that the amnesty scheme is separately applicable to the various statutes mentioned therein and the petitioner cannot be compelled to opt for the amnesty under enactments other than the one he has chosen for settlement under the scheme - HELD THAT:- The statutory provision which deals with the amnesty scheme makes it applicable to outstanding dues under various statutes such as the Kerala Value Added Tax Act, Central Sales Tax Act, Tax on luxuries Act, Kerala Surcharges Act, Kerala Agricultural Income Tax Act and the Kerala General Sales Tax Act. A perusal of the scheme, as also the circular relied on by the respondent, would also indicate that arrears under the various enactments are separately dealt with. For instance, in the case of dues under the KGST Act, the amnesty scheme is made applicable only for outstanding dues prior to the period 1.4.2005 and it is clarified that in case of arrears from 1.4.2005 to 31.03.2020, the principal amount and interest shall be paid subject to there being a full waiver of penalty. The scheme therefore indicates that it is all the outstanding dues pertaining to a particular legislation that have to be cleared together, while availing the benefit of the amnesty scheme. In the instant case, it is not in dispute that there are no other outstanding dues from the petitioner under the KGST Act and what has been offered for settlement under the amnesty scheme is the entire dues pertaining to the petitioner under the KGST Act. The 2nd respondent assessing authority is directed to accept the application of the petitioner for settling arrears under the KGST Act, in terms of Section 23(B) of the said Act - petition allowed.
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