2020 (7) TMI 756

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....adjust refund amounts due to him towards the amounts found payable under the Amnesty Scheme. It is the case of the petitioner that by Ext.P2 series of orders, he has been found entitled to various amounts by way of refund under the Kerala Value Added Tax Act. It is also the case of the petitioner that on account of him opting for the Amnesty Scheme 2020, he will be liable to pay certain amounts to....

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....do violence to its language. As already noted, it is not in dispute that the petitioner has been found entitled to various amounts by way of refund by Ext.P2 series of orders. The department has not preferred any appeal against the said order so as to cast any doubt on the entitlement of the petitioner for the refund amount. In that scenario, when amounts are liable to be paid by the petitioner to....