https://www.taxtmi.com/caselaws?id=164525 The Kerala General Sales Tax amnesty settlement under section 23B(4) required the dealer to pay 25% of the settled amount within 15 days and the balance in three monthly instalments. An omission in the intimation to expressly set out the instalment schedule did not remove the statutory benefit, but the benefit depended on strict compliance with the prescribed time limits. As the dealer did not remit the initial 25% within time and produced no timely request for clarification, the settlement never became effective. In those circumstances, no separate cancellation order was required before recovery proceedings could continue. en-us Thu, 05 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164525 The Kerala General Sales Tax amnesty settlement under section 23B(4) required the dealer to pay 25% of the settled amount within 15 days and the balance in three monthly instalments. An omission in the intimation to expressly set out the instalment schedule did not remove the statutory benefit, but the benefit depended on strict compliance with the prescribed time limits. As the dealer did not remit the initial 25% within time and produced no timely request for clarification, the settlement never became effective. In those circumstances, no separate cancellation order was required before recovery proceedings could continue. Case-Laws VAT and Sales Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164525