https://www.taxtmi.com/caselaws?id=165894 Where an alleged tax evasion case was compounded before rejection of an application under an industrial incentive scheme, it could no longer be treated as a penalised or pending case for the purpose of disqualification under clause 7(e). Once composition was completed and the amount paid, neither the offence nor any penalty survived, so rejection of the eligibility certificate on that basis was not sustainable. The separate challenge to retrospective application of clause 7(e) was unnecessary once the compounding issue was accepted. en-us Tue, 05 Oct 2010 00:00:00 +0530 Tue, 23 Sep 2014 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165894 Where an alleged tax evasion case was compounded before rejection of an application under an industrial incentive scheme, it could no longer be treated as a penalised or pending case for the purpose of disqualification under clause 7(e). Once composition was completed and the amount paid, neither the offence nor any penalty survived, so rejection of the eligibility certificate on that basis was not sustainable. The separate challenge to retrospective application of clause 7(e) was unnecessary once the compounding issue was accepted. Case-Laws VAT and Sales Tax Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165894