https://www.taxtmi.com/caselaws?id=389826 Section 31A of the Kerala VAT Act was read as creating an Amnesty Scheme to settle tax, penalty and interest arrears and end prolonged litigation. The High Court held that the scheme contained no statutory bar against settlement merely because the Revenue had filed an appeal against an assessee-favourable order. A departmental circular could not add a substantive exclusion not found in the Act, especially where no clarification was needed. The offending condition in the circular was therefore struck down, and the assessee's amnesty applications were to be considered without that restriction. en-us Fri, 06 Dec 2019 00:00:00 +0530 Wed, 18 Dec 2019 10:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389826 Section 31A of the Kerala VAT Act was read as creating an Amnesty Scheme to settle tax, penalty and interest arrears and end prolonged litigation. The High Court held that the scheme contained no statutory bar against settlement merely because the Revenue had filed an appeal against an assessee-favourable order. A departmental circular could not add a substantive exclusion not found in the Act, especially where no clarification was needed. The offending condition in the circular was therefore struck down, and the assessee's amnesty applications were to be considered without that restriction. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389826