2021 (4) TMI 1035

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....short) as well as Central Sales Tax Act, 1956 (CST Act, for short). The assessment orders for the years 2006-2007 as well as 2007-2008 under the KVAT Act passed by the assessing officer were questioned by the petitioner by filing appeals before the Tribunal. By the judgment and order at Ext. P2 dated 22.10.2019, the learned Kerala Value Added Tax/Agricultural Income Tax & Sales Tax Appellate Tribunal was pleased to quash the assessment orders for the years 2006-07 and 2007-08. Similarly, the assessment orders for the years 2013-14 and 2016-17 under the KVAT Act passed by the assessing officer came to be challenged by the petitioner before the concerned Tribunal and by the judgment and order dated 14.10.2019, the learned Tribunal was pleased....

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....e 2020 vide Exts. P5 and P5(a). Accordingly, the petitioner has submitted a representation at Ext. P6 before the 1st respondent. 4. Learned counsel for the petitioner submits that in the light of the judgments of this Court in Steel Exchange India Ltd. vs. Asst. Commissioner, Special Circle I & Ors. reported in (2020) 28 KTR 397 (Ker.) and in Gandhi Sons vs. Assistant Commissioner, Special Circle (Produce), Mattancherry and another reported in (1994) 95 STC 205 (Ker), the respondents ought to have adjusted the amount which was liable to be refunded to the petitioner towards the amount found payable under the Amnesty Scheme. 5. Learned Government Pleader appearing for the respondents opposed the writ petition by contending that the amo....

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....ards whatever amount is found payable by the petitioner, would not in any manner offend the terms of the Scheme because it is simply an adjustment towards the payment to be made under the Scheme. I, therefore, allow the Writ Petition by directing the respondents to appropriate the amounts determined as payable by the petitioner under the Amnesty Scheme, from the amounts due to the petitioner by way of refund pursuant to Ext. P2 series of orders, and thereafter, release the balance amount of refund to the petitioner, expeditiously". 7. Similarly, in the matter of Gandhi Sons (supra), this Court has relied on the judgment of the Hon'ble Supreme Court in the matter of N.C. Mukherjee and Co. vs. Union of India reported in (1967) 1 SCWR 2....