Kerala High Court Allows Adjustment Refund Amount Towards Amount payable under Amnesty Scheme

The Kerala High Court ruled that the tax department could adjust a refund amount due to an appellant towards the amount payable under the 2020 Amnesty Scheme. This decision overruled a Single Bench order, which had previously denied such adjustments, stating the scheme was a self-contained code. The appellant, facing recovery notices under the Kerala VAT and Central Sales Tax Acts, sought to offset his tax dues with a refund owed to him. The court directed the adjustment and dismissed the Single Bench’s decision