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TMI Blog2024 (2) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... ER : BY ADV SERGI JOSEPH THOMAS FOR THE RESPONDENT : NONE JUDGMENT The present writ petition has been filed questioning Ext.P6 series of Revenue Recovery notices issued to the petitioner under the Kerala Value Added Tax Act and Central Sales Tax Act for various Financial Years. 2. The petitioner is a registered dealer and an assessee under the provisions of the Kerala Value Added Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication under the Amnesty Scheme was considered, and the petitioner was directed to pay an amount of Rs.1,28,373/- against the outstanding demand of Rs.3,20,930/-, being 40% of the total arrears for settlement. 2.2 The petitioner has not challenged the order dated 12.02.2021. It appears that the petitioner made a request on 10.03.2021 before the 2nd respondent requesting to adjust the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order by requesting to adjust any amount allegedly due to him from the Government. 4. Learned Counsel for the petitioner has placed reliance on the judgment of this Court in M/s Steel Exchange India Ltd v. The Assistant Commissioner Judgment dated 24.07.2020 in W.P.(C) No.14031/2020 wherein, on the facts of that case, the adjustment of the amount due to the assessee under the Amnesty could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Amnesty Scheme has been decided and an order has been passed, the authority becomes functus officio to modify the said order. If any amount was due to the petitioner, the petitioner could have taken recourse to appropriate remedy. I am of the considered view that the petitioner could not get a right to get the order passed under the Amnesty Scheme modified on the ground that some amount was d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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