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2018 (10) TMI 1710 - HC - VAT and Sales TaxInterpretation of statute - Karasamadhana Scheme, 2017 - Waiver of penalty and interest - recovery of tax arrear - HELD THAT:- The issue decided in the case of M/S. WS RETAIL SERVICES PRIVATE LIMITED VERSUS THE STATE OF KARNATAKA, COMMERCIAL TAX OFFICER (AUDIT) AND ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BANGALURU [ 2017 (11) TMI 864 - KARNATAKA HIGH COURT ] where it was held that the rejection of the applications filed by the petitioners-assessees under the Scheme ‘KSS 2017’, after adjustment of the amounts deposited by them after the assessment orders were passed, first under the head ‘interest’ and thereafter computing the arrears of tax, interest and penalty is unsustainable in law and illegal. Petition allowed - decided in favor of assessee.
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