https://www.taxtmi.com/caselaws?id=206538 The Supreme Court upheld the statutory cut-off in the Kar Vivad Samadhan Scheme, 1998, holding that limiting indirect tax amnesty to dues covered by demand or show-cause notices issued on or before 31 March 1998 was a valid fiscal classification with a rational nexus to settling existing arrears and reducing litigation, and did not violate Article 14. The Court also held that assessees whose show-cause notices were issued after that date could not claim the Scheme's benefit, because the Scheme was a complete code and its express eligibility conditions could not be expanded on equitable grounds. The respondents' claim was therefore rejected. en-us Thu, 03 Nov 2011 00:00:00 +0530 Wed, 04 Nov 2015 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206538 The Supreme Court upheld the statutory cut-off in the Kar Vivad Samadhan Scheme, 1998, holding that limiting indirect tax amnesty to dues covered by demand or show-cause notices issued on or before 31 March 1998 was a valid fiscal classification with a rational nexus to settling existing arrears and reducing litigation, and did not violate Article 14. The Court also held that assessees whose show-cause notices were issued after that date could not claim the Scheme's benefit, because the Scheme was a complete code and its express eligibility conditions could not be expanded on equitable grounds. The respondents' claim was therefore rejected. Case-Laws Income Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206538