No bar on seeking restoration of tax appeal on failure to avail Kerala VAT Amnesty Scheme benefit: Supreme Court

The Court said that since the appellant did not get the benefit under the amnesty scheme, he was entitled to have his tax appeal heard on merits.
Justice BV Nagarathna and Justice Ujjal Bhuyan
Justice BV Nagarathna and Justice Ujjal Bhuyan

The Supreme Court recently held that there is no bar on seeking the restoration of an appeal against the imposition of a tax liability after an assessee is unsuccessful in availing the benefit of the Value Added Tax Amnesty Scheme, 2020 (VAT Amnesty Scheme) introduced by the Kerala government for assessees in the State. [PM Paul versus The State Tax Officer & Ors]

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