HC allowed the petition challenging the rejection of an ...

Amnesty Scheme Interpretation Favors Petitioner: Strict Procedural Compliance Overrides Literal Reading of Vera Samadhan Yojna, 2019

May 14, 2025

Case Laws VAT / Sales Tax HC

HC allowed the petition challenging the rejection of an application under Vera Samadhan Yojna, 2019. The court found the respondent's literal interpretation of the Amnesty Scheme inappropriate, particularly given the lack of prior intimation about interest shortfall. The HC quashed the order rejecting the application, directed restoration of the Amnesty Scheme benefits to the petitioner, and ordered refund of Rs. 4,78,833/- recovered from the petitioner's bank account, with 9% per annum interest from the date of recovery until repayment.

View Source

← Previous Next →

HC allowed the petition challenging the rejection of an ...

Amnesty Scheme Interpretation Favors Petitioner: Strict Procedural Compliance Overrides Literal Reading of Vera Samadhan Yojna, 2019

May 14, 2025

Case Laws VAT / Sales Tax HC

You may also like:

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

Amnesty Scheme - appeal was filed by the Revenue and was pending - The assessee is entitled to get the benefit of the Amnesty Scheme for the year 2014-15 without...

Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot...

Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC

An Amnesty Scheme in Service Tax – A Big loophole - Article

Amnesty Scheme - Considering the intention of the amnesty scheme, the interest had to be waived in respect of the tax declared under the scheme, and therefore, the...

Amnesty Scheme - The respondents have committed an error while rejecting the application submitted by the petitioner under the amnesty scheme as the petitioner had...

HC condoned a 35-day delay in filing GST appeal, emphasizing that procedural delays should not override substantive justice. The petitioner had demonstrated compliance...

Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's...

Benefit of Amnesty Scheme under KGST - revenue refused to grant the benefit of amnesty scheme since the tax was paid before the effective date on which scheme came into...

The appellant availed duty exemption under EPCG authorization for import of goods. Subsequently, the appellant remitted customs duty along with interest on 27.03.2024...

Cancellation of petitioner's registration occurred without availing appellate remedy or Amnesty Scheme. SCN not produced in writ petition, nor averment of non-receipt,...

The High Court held that the appellant is entitled to the benefit of the Amnesty Scheme, 2020 for settlement of tax arrears for the assessment year 2015-16 and for the...

Rejection of petitioner’s application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - the legislative intent to enact the SVLDR Scheme was to include...

Condonation of Delay Scheme, 2018 - On day extension for compliance.

Quick Updates: