REJI K.K. Vs. STATE TAX OFFICER

JUDGEMENT

(1.) As the issue involved in both these writ petitions is the same, they are taken up together for consideration and disposed by this common judgment.

(2.) The petitioners impugn the condition in the Government Circular No.3/2019 dated 01/04/2019, which reads as follows:

(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 the Appellate Authority, such a condition cannot be insisted by the respondent statutory authorities through a clarificatory Circular, which was intended to clarify the scope of the Amnesty Scheme that was introduced through the statutory provision.