https://www.taxtmi.com/caselaws?id=162921 For eligibility under a settlement scheme requiring an appeal or revision to be "filed and pending," actual filing within the stipulated date and the continued subsistence of the proceeding are sufficient; formal admission is not required unless the statute expressly says so. An appeal returned for defects and later re-presented did not cease to exist or become finally rejected, so it could still be treated as filed and pending. The assessee was therefore entitled to seek settlement under the scheme, and the Tribunal's grant of settlement relief was sustained. en-us Wed, 12 Sep 2007 00:00:00 +0530 Tue, 08 Jul 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162921 For eligibility under a settlement scheme requiring an appeal or revision to be "filed and pending," actual filing within the stipulated date and the continued subsistence of the proceeding are sufficient; formal admission is not required unless the statute expressly says so. An appeal returned for defects and later re-presented did not cease to exist or become finally rejected, so it could still be treated as filed and pending. The assessee was therefore entitled to seek settlement under the scheme, and the Tribunal's grant of settlement relief was sustained. Case-Laws VAT / Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162921