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VAT / Sales Tax - Highlights / Catch Notes

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Taxpayer company availed amnesty scheme benefit, deposited tax ...


Pandemic chaos allows amnesty compliance delay, HC grants tax relief.

October 1, 2024

Case Laws     VAT / Sales Tax     HC

Taxpayer company availed amnesty scheme benefit, deposited tax amount, but failed to communicate timely due to COVID-19 pandemic and consultant's death. HC quashed revenue's order denying amnesty benefit, directed granting full benefit by accepting deposited tax amount as final settlement for the year, considering pandemic situation and limitation extension by Supreme Court order.

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