TMI Blog2010 (3) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ty benefit is provided for settlement of liability on condition that the reduced amount shall be paid by the assessee within the strict time-frame, as provided under sub-clause (4) of section 23B of the KGST Act. Sub-clauses (4) and (7) make it abundantly clear that the essential condition for grant of amnesty is payment of tax strictly within the time-frame provided thereunder and if the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in directing the appellant to consider grant of amnesty benefit to the respondent for settling the arrears of tax due for the year 1995-96. We have heard the Special Government Pleader appearing on behalf of the appellant and the learned counsel appearing for the respondent-assessee. The contention raised by the Special Government Pleader is that the respondent has violated conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amount shall be paid by the assessee within the strict time-frame, as provided under sub-clause (4) of section 23B of the KGST Act. Further, it is clear from sub-clause (7) that if there is dispute in regard to assessment or demand of tax, either on appeal, revision or rectification, the benefit could be claimed by the assessee by way of claim or refund of tax paid under the Amnesty Scheme. Sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal in part, by vacating that part of the direction of the learned single judge to consider grant of amnesty benefit to the respondent-assessee. However, short of grant of amnesty benefit, the assessee is free to get the assessment revised, in terms of the remand by the learned single judge. The writ appeal is allowed to the limited extent, stated above. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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