https://www.taxtmi.com/caselaws?id=257805 The Court quashed the communication regarding sales-tax dues under the Amnesty Scheme, directing authorities to verify the correct principal tax due, refund any overpayment without interest, and complete the process by a specified date. The judgment emphasized adherence to the Scheme's provisions, preventing illegal retention of excess amounts paid, and ensuring fairness in resolving tax disputes. The Court balanced the Scheme's intent with the petitioner's right to seek a refund of overpaid amounts, clarifying that paragraph 13 did not prohibit returning mistakenly paid amounts exceeding the principal tax due. en-us Thu, 27 Nov 2014 00:00:00 +0530 Mon, 23 Mar 2015 09:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257805 The Court quashed the communication regarding sales-tax dues under the Amnesty Scheme, directing authorities to verify the correct principal tax due, refund any overpayment without interest, and complete the process by a specified date. The judgment emphasized adherence to the Scheme's provisions, preventing illegal retention of excess amounts paid, and ensuring fairness in resolving tax disputes. The Court balanced the Scheme's intent with the petitioner's right to seek a refund of overpaid amounts, clarifying that paragraph 13 did not prohibit returning mistakenly paid amounts exceeding the principal tax due. Case-Laws VAT and Sales Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257805