https://www.taxtmi.com/caselaws?id=396948 Section 31A of the Kerala Value Added Tax Act was treated as a complete statutory settlement mechanism for tax arrears, and the Court held that an application under the Amnesty Scheme could not be rejected merely because the State intended to file, or had filed, an appeal against the first appellate order. A pending or proposed State appeal was not a statutory disqualification, and settlement under the scheme would render such appeal infructuous. The Department also had no authority to refuse the application on that basis or to rely on a circular that created a ground of rejection not found in the statute; the statutory benefit had to be processed and given effect. en-us Tue, 21 Jul 2020 00:00:00 +0530 Mon, 27 Jul 2020 10:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396948 Section 31A of the Kerala Value Added Tax Act was treated as a complete statutory settlement mechanism for tax arrears, and the Court held that an application under the Amnesty Scheme could not be rejected merely because the State intended to file, or had filed, an appeal against the first appellate order. A pending or proposed State appeal was not a statutory disqualification, and settlement under the scheme would render such appeal infructuous. The Department also had no authority to refuse the application on that basis or to rely on a circular that created a ground of rejection not found in the statute; the statutory benefit had to be processed and given effect. Case-Laws VAT and Sales Tax Tue, 21 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396948