JUDGMENT

Harisankar V. Menon, J.

[WP(C) Nos.17130/2017 and 22262/2020]

These two writ petitions essentially call into question the manner in which certain payments made by the petitioner are to be treated while considering the petitioner's application for Amnesty.

2. The petitioner, an assessee under the provisions of the Kerala Value Added Tax Act, 2003 (for short, KVAT ‘Act’) claims to be dealing in margarine. There were certain disputes with respect to the tax payable on the sale of margarine by the petitioner within the State of Kerala. While the petitioner took the stand that margarine was taxable only at the rate of 5%, the Department took the stand that the same is assessable at the higher rate of 12.5% /13.5% / 14.5%. Assessments were also finalized accordingly for the various assessment years at the higher rates as above. The assessments at the higher rate were questioned before this Court and the matter stood decided against the petitioner by Ext.P5 judgment produced in W.P(C) No.17130 of 2017. The said judgment stood confirmed by a Division Bench of this Court, on account of which, the petitioner filed Special Leave Petitions before the Apex Court. When coercive steps were t