https://www.taxtmi.com/caselaws?id=174720 A remittance made under an unconditional or unparticularised stay order is treated as an open payment, so the statutory rule of appropriation applies and interest is adjusted before principal. By contrast, a remittance made specifically as a deposit on account under a conditional stay order retains that character and may be appropriated towards tax for working out settlement under the amnesty scheme. The quantification of liability under the amnesty scheme remains open to limited judicial review under article 226 where payment is made under protest, and the existence of a settlement mechanism does not create an absolute bar to writ jurisdiction. en-us Fri, 04 Oct 2013 00:00:00 +0530 Thu, 03 Dec 2015 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174720 A remittance made under an unconditional or unparticularised stay order is treated as an open payment, so the statutory rule of appropriation applies and interest is adjusted before principal. By contrast, a remittance made specifically as a deposit on account under a conditional stay order retains that character and may be appropriated towards tax for working out settlement under the amnesty scheme. The quantification of liability under the amnesty scheme remains open to limited judicial review under article 226 where payment is made under protest, and the existence of a settlement mechanism does not create an absolute bar to writ jurisdiction. Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174720