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of <h1>Court Upholds Writ Petitions for Samadhan Scheme Eligibility</h1> <h3>Tvl. Jai Jagadambigai Textile Mills (P) Ltd. Versus The Joint Commissioner (CT), The Assistant Commissioner (CT)</h3> Tvl. Jai Jagadambigai Textile Mills (P) Ltd. Versus The Joint Commissioner (CT), The Assistant Commissioner (CT) - TMI Issues Involved:Petitioner's eligibility for settlement under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008.Detailed Analysis:Issue 1: Eligibility for Settlement under Samadhan SchemeThe petitioner sought settlement under the Samadhan Scheme for arrears of tax, penalty, or interest. The revisional authority postponed the demand of penal interest until the disposal of the petitioner's appeals before the Tribunal. However, the application under the Samadhan Scheme was rejected, citing no pending demand of interest. The petitioner contended that the demand was only postponed, not deleted entirely. The court noted that the legislation aimed for expeditious settlement of arrears and that the rejection based on the absence of demand was incorrect.Issue 2: Interpretation of Section 4 of the ActSection 4 of the Act stipulates that an applicant must not have any pending appeal or revision to be eligible for the Samadhan Scheme. The petitioner withdrew appeals before the Tribunal to apply for the scheme. The respondents argued that since the demand and levy of interest accrued after the crucial date, the petitioner was ineligible. The court disagreed, stating that the fresh order post-remand would substitute the original order, making the petitioner eligible for the scheme due to the original assessment predating the cutoff date.Precedents and DecisionThe court cited previous decisions where similarly situated parties were granted benefits under the Samadhan Scheme. Based on the facts and legal interpretation, the court set aside the impugned orders and directed the first respondent to reconsider the petitioner's application for the Samadhan Scheme within six weeks.In conclusion, the court allowed all the writ petitions, emphasizing the legislative intent of expeditious settlement and ensuring the petitioner's eligibility for the Samadhan Scheme based on the original assessment predating the cutoff date.
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