https://www.taxtmi.com/caselaws?id=332609 Under a settlement scheme, the Designated Authority must confine itself to verifying the application, checking the particulars against the records, and computing the payable amount in accordance with the statutory formula. It cannot enter the merits of the underlying assessment at the processing stage or bypass the prescribed procedure. Where the authority failed to follow the verification mechanism and did not afford a fair opportunity to produce books of account and relevant records, the resulting orders were treated as procedurally unsustainable. The matter was remanded for fresh consideration under the scheme after personal hearing and proper verification. en-us Thu, 08 Sep 2016 00:00:00 +0530 Tue, 20 Sep 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332609 Under a settlement scheme, the Designated Authority must confine itself to verifying the application, checking the particulars against the records, and computing the payable amount in accordance with the statutory formula. It cannot enter the merits of the underlying assessment at the processing stage or bypass the prescribed procedure. Where the authority failed to follow the verification mechanism and did not afford a fair opportunity to produce books of account and relevant records, the resulting orders were treated as procedurally unsustainable. The matter was remanded for fresh consideration under the scheme after personal hearing and proper verification. Case-Laws VAT and Sales Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332609