Amnesty Scheme Payable Amount Can Be Adjusted from KVAT Refund: Kerala HC

S. Vijayan Vs Commissioner Of State Goods And Service Taxes Department (Kerala High Court)

Kerala High Court held that adjustment of amount payable under Amnesty Scheme 2020 as against refund amount due to the appellant is permissible. Accordingly, writ allowed and adjustment of amount directed.

Facts- The appellant had filed the Writ Petition challenging Ext.P6 series of revenue recovery notices issued for recovery of amounts allegedly due from the appellant under the Kerala Value Added Tax Act (KVAT Act) and Central Sales Tax Act (CST Act)

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