https://www.taxtmi.com/caselaws?id=253561 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, a settlement application cannot be rejected without proper verification of the applicant's particulars against relevant records, and fairness requires an opportunity to produce books of account where the computation is unclear. Rejection on that ground was held unsustainable when the authority had not carried out effective scrutiny before refusing the applications. The document also states that a remand of the underlying assessment by a special committee does not, by itself, bar access to the settlement scheme. Accordingly, rejection solely because assessment orders had been set aside and remitted was untenable, and the matters were to be reconsidered under the settlement mechanism. en-us Wed, 03 Sep 2014 00:00:00 +0530 Thu, 19 Jan 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253561 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011, a settlement application cannot be rejected without proper verification of the applicant's particulars against relevant records, and fairness requires an opportunity to produce books of account where the computation is unclear. Rejection on that ground was held unsustainable when the authority had not carried out effective scrutiny before refusing the applications. The document also states that a remand of the underlying assessment by a special committee does not, by itself, bar access to the settlement scheme. Accordingly, rejection solely because assessment orders had been set aside and remitted was untenable, and the matters were to be reconsidered under the settlement mechanism. Case-Laws VAT and Sales Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253561