https://www.taxtmi.com/caselaws?id=162618 Under the Kara Samadhan Scheme, earlier deposits made during the pendency of appeal had to be taken into account when testing compliance with the prescribed payment condition. Condition No. 7 required prior tax, penalty or interest paid in excess of the specified amounts to be adjusted toward the Scheme requirement, so such payments could not be ignored or treated as duplicative. On that reading, an assessee who had already made higher deposits was entitled to waiver of the balance penalty and interest. The endorsement rejecting Scheme benefit was therefore unsustainable, and the writ petition was allowed. en-us Thu, 02 Jun 2005 00:00:00 +0530 Tue, 11 Mar 2014 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162618 Under the Kara Samadhan Scheme, earlier deposits made during the pendency of appeal had to be taken into account when testing compliance with the prescribed payment condition. Condition No. 7 required prior tax, penalty or interest paid in excess of the specified amounts to be adjusted toward the Scheme requirement, so such payments could not be ignored or treated as duplicative. On that reading, an assessee who had already made higher deposits was entitled to waiver of the balance penalty and interest. The endorsement rejecting Scheme benefit was therefore unsustainable, and the writ petition was allowed. Case-Laws VAT and Sales Tax Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162618