TMI Blog2021 (4) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that The department has not preferred any appeal against the said order so as to cast any doubt on the entitlement of the petitioner for the refund amount. In that scenario, when amounts are liable to be paid by the petitioner to the department for the purposes of getting the benefit of the Amnesty Scheme, an adjustment of the refund amounts due to the petitioner towards whatever amount is found payable by the petitioner, would not in any manner offend the terms of the Scheme because it is simply an adjustment towards the payment to be made under the Scheme and the amount was appropriated. In this view of the matter, non adjustment of the amount due and payable to the petitioner being assessee for the assessment years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, the petitioner claims that the petitioner is entitled for refund of the amount of tax of ₹ 36,66,960/- paid in excess by them for the years 2006-07, 2007-08, 2013-14 and 2016-17. 3. The petitioner had claimed the benefit of payment of arrears under the Amnesty Scheme 2020 by preferring applications. So far as assessment orders for the years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 are concerned, by orders at Exts. P5 and P5(a) (page Nos. 45 and 46 of the paper book), the petitioner was informed that the applications for claiming the benefit of Amnesty Scheme 2020 are allowed. The petitioner was accordingly directed to pay an amount of ₹ 9,97,311/- if paid in lumpsum or that of ₹ 12,46,638/- if paid in instalments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions so advanced. The issue involved in the instant writ petition regarding adjustment of amount which is due and payable to the petitioner as assessee towards their liability under the amount payable as per the Amnesty Scheme is no more res integra. In the matter of Steel Exchange India Ltd. (supra), in paragraph 3, this Court has held thus: On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that, although it is the specific case of the learned Government Pleader that, under the Amnesty Scheme, there is no provision for an adjustment of refund amounts towards amounts found payable by an applicant seeking the benefit of Amnesty Scheme, the adjustment in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount due to the assessee and recover only the balance if any. 8. In this view of the matter, non adjustment of the amount due and payable to the petitioner being assessee for the assessment years 2006-07, 2007-08, 2013-14 and 2016-17 towards their liability under the Amnesty Scheme 2020 cannot be justified. Therefore, the writ petition is disposed of with the following directions: The respondents to consider the representation at Ext. P6 made by the petitioner regarding adjustment of amount payable to them within a period of two months from the date of this judgment in the light of ratio of judgments of this Court in the matter of Steel Exchange India Ltd. (supra) and in Gandhi Sons (supra). - - TaxTMI - TMITax - CST, VAT & Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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