https://www.taxtmi.com/caselaws?id=163869 Eligibility under a tax settlement scheme is not defeated merely because the disputed arrear tax stated in the settlement application is lower than the figure shown in the memorandum of appeal. Once the statutory preconditions are met-an assessment exists and an appeal or revision concerning that assessment is pending-the authority must examine whether arrear tax is in dispute in the pending proceeding. The amount paid may affect computation of the settlement sum, but it does not determine the existence of a live dispute. A dealer should not be denied the statutory benefit on a technical mismatch in figures, and the settlement application must be reconsidered on the basis of the arrear tax in dispute disclosed there. en-us Thu, 20 Dec 2007 00:00:00 +0530 Sat, 12 Apr 2014 12:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163869 Eligibility under a tax settlement scheme is not defeated merely because the disputed arrear tax stated in the settlement application is lower than the figure shown in the memorandum of appeal. Once the statutory preconditions are met-an assessment exists and an appeal or revision concerning that assessment is pending-the authority must examine whether arrear tax is in dispute in the pending proceeding. The amount paid may affect computation of the settlement sum, but it does not determine the existence of a live dispute. A dealer should not be denied the statutory benefit on a technical mismatch in figures, and the settlement application must be reconsidered on the basis of the arrear tax in dispute disclosed there. Case-Laws VAT and Sales Tax Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163869