https://www.taxtmi.com/caselaws?id=326290 A beneficial tax compliance scheme must be construed to advance its object, so a dealer who had already paid the tax and interest for the relevant period could not be denied penalty waiver merely because only the penalty remained under challenge. The Delhi HC found that the dealer satisfied the other scheme conditions and that a contrary reading would create an anomalous result inconsistent with the scheme's purpose. It also treated the Department's FAQs as contemporaneous exposition supporting this interpretation. The rejection of the application under the amnesty scheme was set aside and the claimed penalty waiver was directed to be granted. en-us Wed, 16 Mar 2016 00:00:00 +0530 Tue, 12 Apr 2016 11:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326290 A beneficial tax compliance scheme must be construed to advance its object, so a dealer who had already paid the tax and interest for the relevant period could not be denied penalty waiver merely because only the penalty remained under challenge. The Delhi HC found that the dealer satisfied the other scheme conditions and that a contrary reading would create an anomalous result inconsistent with the scheme's purpose. It also treated the Department's FAQs as contemporaneous exposition supporting this interpretation. The rejection of the application under the amnesty scheme was set aside and the claimed penalty waiver was directed to be granted. Case-Laws VAT and Sales Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326290