https://www.taxtmi.com/caselaws?id=251219 The court dismissed the petitions challenging the circulars dated August 6, 2012, and September 26, 2012, holding them not ultra vires. It affirmed the validity of the composition scheme's cut-off date of April 1, 2010, emphasizing the State's discretion in framing such schemes. The court clarified that the composition scheme was a concession, not an amnesty, and upheld the government's authority to set a cut-off date. The judgment did not award costs and allowed the State Government to consider extending the scheme's benefit to agreements registered between June 20, 2006, and March 31, 2010. en-us Tue, 30 Oct 2012 00:00:00 +0530 Mon, 08 Sep 2014 09:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251219 The court dismissed the petitions challenging the circulars dated August 6, 2012, and September 26, 2012, holding them not ultra vires. It affirmed the validity of the composition scheme's cut-off date of April 1, 2010, emphasizing the State's discretion in framing such schemes. The court clarified that the composition scheme was a concession, not an amnesty, and upheld the government's authority to set a cut-off date. The judgment did not award costs and allowed the State Government to consider extending the scheme's benefit to agreements registered between June 20, 2006, and March 31, 2010. Case-Laws VAT and Sales Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251219