2019 (12) TMI 709

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..... No.31298 OF 2019(J), 31691 OF 2019(J) - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR. JUSTICE A.K. JAYASANKARAN NAMBIAR PETITIONER: SRI.V.V. GEORGEKUTTY AND SRI.SANTHOSH P. ABRAHAM, SRI.HARISANKAR V. MENON AND SMT.MEERA V. MENON RESPONDENTS: SMT.THUSHARA JAMES, GOVT. PLEADER JUDGMENT As the issue involved in both these writ petitions is the same, they are taken up together for cons....

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....heme." 3. It is the contention of the petitioners that since the provisions of Section 31A of the Kerala Value Added Tax Act [KVAT Act], enable an assessee under the KVAT Act to opt for an Amnesty Scheme for settling their tax, penalty and interest arrears, without any condition specifying that the option would not be available in cases where the Revenue had carried any matter in appeal before ....

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....tate. The clarification in the Circular impugned in these writ petitions is sought to be justified on the said contention. 5. I have heard the learned counsel for the petitioners in both the writ petitions as also the learned Government Pleader for the respondents. 6. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that Sectio....

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....e, that a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification. I therefore allow these writ petitions, by striking off the offending sentence in paragraph 5 of the Circular No.3/2019 dated 01/04/2019, which reads as follows: ....