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    November 11, 2025 Case Laws Income Tax
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    VAT and Sales Tax

    Amnesty Scheme - Composite order of penalty u/s 67 and section...

    Court Recognizes System Flaw in Amnesty Scheme 2020; Petitioner Denied Access Due to Portal Error.

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    VAT and Sales TaxApril 6, 2022Case LawsHC

    Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's application, alleging expiry of time - Petitioner cannot be faulted for the denial of access. The system declined access to the petitioner, contrary to the terms of the scheme. If the error in the system was averted, petitioner would have been eligible to claim the option under the Amnesty Scheme 2020. - HC

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