https://www.taxtmi.com/caselaws?id=165025 A settlement scheme covering disputes with a pending appeal applied where the appeal had been registered before the Tribunal; the designated authority could not test whether the appeal was ultimately maintainable, competent, or likely to succeed. The appeals therefore qualified as pending appeals and the settlement certificates were validly issued. Revocation for misrepresentation or fraud required suppression of material facts or false particulars within the statutory disclosure requirement. As the prescribed information had been furnished and no further disclosure was legally required, and the authority already knew the earlier proceedings, the later allegation of fraud failed. The revocation orders were quashed and the settlement was restored. en-us Fri, 03 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165025 A settlement scheme covering disputes with a pending appeal applied where the appeal had been registered before the Tribunal; the designated authority could not test whether the appeal was ultimately maintainable, competent, or likely to succeed. The appeals therefore qualified as pending appeals and the settlement certificates were validly issued. Revocation for misrepresentation or fraud required suppression of material facts or false particulars within the statutory disclosure requirement. As the prescribed information had been furnished and no further disclosure was legally required, and the authority already knew the earlier proceedings, the later allegation of fraud failed. The revocation orders were quashed and the settlement was restored. Case-Laws VAT and Sales Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165025