https://www.taxtmi.com/caselaws?id=444924 Review jurisdiction was confined to a narrow reconsideration of the earlier order, and no reviewable error was shown. Section 23B(7) of the Kerala General Sales Tax Act, 1963 was construed literally to apply only where the amount settled under the Amnesty provision had already been the subject of an appeal or revision; its refund or recovery consequences were likewise tied to such pending appellate or revisional proceedings. On that construction, the provision could not be extended to appeals or revisions instituted after the Amnesty order. The cited precedents were treated as distinguishable, and reliance on Section 41(7)(b) did not justify interference. The review petitions therefore failed on merits. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 26 Oct 2023 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444924 Review jurisdiction was confined to a narrow reconsideration of the earlier order, and no reviewable error was shown. Section 23B(7) of the Kerala General Sales Tax Act, 1963 was construed literally to apply only where the amount settled under the Amnesty provision had already been the subject of an appeal or revision; its refund or recovery consequences were likewise tied to such pending appellate or revisional proceedings. On that construction, the provision could not be extended to appeals or revisions instituted after the Amnesty order. The cited precedents were treated as distinguishable, and reliance on Section 41(7)(b) did not justify interference. The review petitions therefore failed on merits. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444924