https://www.taxtmi.com/caselaws?id=330703 Applications for settlement of arrears under the Tamil Nadu Settlement of Arrears Act, 2011 must follow the statutory process of self-computation by the applicant, verification by the designated authority, determination of payability under the relevant provisions, and refusal only after reasons and a reasonable opportunity are given. Where the authority departs from that procedure, the defect goes to the root of the matter and warrants interference. In this matter, the rejection orders were found to suffer from gross procedural violation, particularly where similar applications for other assessment years had been entertained without a stated basis for differential treatment. The orders were set aside and the matter was remanded for fresh consideration after personal hearing and an opportunity to produce books and records. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 03 Aug 2016 23:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330703 Applications for settlement of arrears under the Tamil Nadu Settlement of Arrears Act, 2011 must follow the statutory process of self-computation by the applicant, verification by the designated authority, determination of payability under the relevant provisions, and refusal only after reasons and a reasonable opportunity are given. Where the authority departs from that procedure, the defect goes to the root of the matter and warrants interference. In this matter, the rejection orders were found to suffer from gross procedural violation, particularly where similar applications for other assessment years had been entertained without a stated basis for differential treatment. The orders were set aside and the matter was remanded for fresh consideration after personal hearing and an opportunity to produce books and records. Case-Laws VAT and Sales Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330703