https://www.taxtmi.com/caselaws?id=251046 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, a settlement application cannot be summarily rejected for alleged short payment or defect without following the prescribed verification and rectification process. If the designated authority finds an omission or a shortfall within the scheme's permissible limit, it must give the applicant an opportunity to cure the defect and, where required, return the application for rectification within ten days. The Madras HC held that rejection without allowing correction of the working sheet was unsustainable, and the application had to be reconsidered in accordance with law. en-us Tue, 12 Aug 2014 00:00:00 +0530 Mon, 27 Jul 2015 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251046 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, a settlement application cannot be summarily rejected for alleged short payment or defect without following the prescribed verification and rectification process. If the designated authority finds an omission or a shortfall within the scheme's permissible limit, it must give the applicant an opportunity to cure the defect and, where required, return the application for rectification within ten days. The Madras HC held that rejection without allowing correction of the working sheet was unsustainable, and the application had to be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251046