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2018 (3) TMI 1368 - HC - VAT and Sales TaxWaiver of arrears on interest - Karnataka Tax on Entry of Goods Act, 1979 - Karasamadhana Scheme, 2017 - Respondent No.3 rejected the application on the ground that the application submitted by the petitioner was not accompanied by 10% of the arrears of tax - Held that: - It is apparent that the petitioner has deposited 30% of the arrears of interest before the Appellate Authority and the same is not disputed by the revenue - Rejection of the application of the assessee on the ground that no arrears of interest was demanded by the Authorities is untenable. Hence, the Respondent No.3-Authority ought to have considered the demand notice along with the assessment order - entitlement of the petitioner for the scheme cannot be denied on this count. Petition allowed - decided in favor of petitioner.
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