https://www.taxtmi.com/caselaws?id=469106 The Kerala High Court noted that Section 10(12) of the Kerala Finance Act, 2020 allowed an assessee with a pending 2017 amnesty application to seek relief under the 2020 scheme because the earlier liability had not been finally settled. It also treated payments made pursuant to judicial orders and interim directions as deposits to be credited under the 2020 amnesty scheme under Section 10(8), which overrides the ordinary appropriation rule in Section 91 of the Kerala Value Added Tax Act, 2003. Finally, Section 10(9) barred refund only of the amount actually settled under the scheme, so any excess remittance left after computation and full settlement remained refundable. en-us Wed, 18 Dec 2024 00:00:00 +0530 Tue, 02 Jun 2026 21:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469106 The Kerala High Court noted that Section 10(12) of the Kerala Finance Act, 2020 allowed an assessee with a pending 2017 amnesty application to seek relief under the 2020 scheme because the earlier liability had not been finally settled. It also treated payments made pursuant to judicial orders and interim directions as deposits to be credited under the 2020 amnesty scheme under Section 10(8), which overrides the ordinary appropriation rule in Section 91 of the Kerala Value Added Tax Act, 2003. Finally, Section 10(9) barred refund only of the amount actually settled under the scheme, so any excess remittance left after computation and full settlement remained refundable. Case-Laws VAT / Sales Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469106