https://www.taxtmi.com/caselaws?id=165964 A settlement certificate issued under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 becomes final and conclusive if not disturbed, and the Act treats the related pending appeal or revision as withdrawn. Where a penalty proceeding under section 76 is founded entirely on the same assessment order that has been settled, the settled assessment removes the for continuing the consequential penalty matter. The statutory bar in section 9 prevents reopening or continuation of that derivative proceeding, unless the Act itself permits refusal or revocation on stated grounds. en-us Tue, 05 Jul 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165964 A settlement certificate issued under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 becomes final and conclusive if not disturbed, and the Act treats the related pending appeal or revision as withdrawn. Where a penalty proceeding under section 76 is founded entirely on the same assessment order that has been settled, the settled assessment removes the for continuing the consequential penalty matter. The statutory bar in section 9 prevents reopening or continuation of that derivative proceeding, unless the Act itself permits refusal or revocation on stated grounds. Case-Laws VAT and Sales Tax Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165964