https://www.taxtmi.com/caselaws?id=163296 An assessee may seek settlement under section 5 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 if a qualifying appeal or revision relating to the assessment was filed on or before 28 February 2002 and remained pending on the application date. Eligibility is not confined to proceedings initiated by the assessee; a pending suo motu revision by the Revenue satisfies the statutory requirement. The fact that the assessee had succeeded before the first appellate authority does not bar settlement where the revision could still result in adverse consequences. The scheme is aimed at expeditious resolution of tax disputes, and the application was therefore maintainable. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163296 An assessee may seek settlement under section 5 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 if a qualifying appeal or revision relating to the assessment was filed on or before 28 February 2002 and remained pending on the application date. Eligibility is not confined to proceedings initiated by the assessee; a pending suo motu revision by the Revenue satisfies the statutory requirement. The fact that the assessee had succeeded before the first appellate authority does not bar settlement where the revision could still result in adverse consequences. The scheme is aimed at expeditious resolution of tax disputes, and the application was therefore maintainable. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163296