https://www.taxtmi.com/caselaws?id=263635 The court upheld the Tribunal's decision to deny the benefit of a compounding scheme for the assessment year 1995-96 due to a belated application, despite the applicant benefiting from the scheme in prior and subsequent years. The absence of a specified time-limit for the scheme's enforceability led to a legitimate belief in its continuance. The revisionist's challenge was dismissed as the scheme's provisions were not presented as evidence, emphasizing the importance of timely application and providing relevant scheme details for claims. en-us Fri, 21 Mar 2014 00:00:00 +0530 Mon, 07 Sep 2015 07:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263635 The court upheld the Tribunal's decision to deny the benefit of a compounding scheme for the assessment year 1995-96 due to a belated application, despite the applicant benefiting from the scheme in prior and subsequent years. The absence of a specified time-limit for the scheme's enforceability led to a legitimate belief in its continuance. The revisionist's challenge was dismissed as the scheme's provisions were not presented as evidence, emphasizing the importance of timely application and providing relevant scheme details for claims. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263635