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VAT - Highlights / Catch Notes

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Benefit of Amnesty Scheme - Substantial amount was paid withing ...


Amnesty Scheme Granted Despite Minor Shortfall in Tax Payment; Substantial Amount Paid Timely Under Scheme's Rules.

June 15, 2023

Case Laws     VAT and Sales Tax     HC

Benefit of Amnesty Scheme - Substantial amount was paid withing prescribed time - Merely because the petitioner inadvertently paid Rs. 2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of the Amnesty Scheme. - HC

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