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VAT - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Amnesty Scheme - The respondents have committed an error while ...


Court Rules Petitioner Entitled to Amnesty Scheme Benefits After Substantial Pre-Payment Before Assessment Order and Scheme Announcement.

July 13, 2023

Case Laws     VAT and Sales Tax     HC

Amnesty Scheme - The respondents have committed an error while rejecting the application submitted by the petitioner under the amnesty scheme as the petitioner had already paid substantial amount even prior to the order of assessment was passed by the concerned Assessing Officer and prior to announcement of the scheme - the petitioner is entitled to get the benefit of the scheme and remission of penalty and interest. - HC

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