https://www.taxtmi.com/caselaws?id=332708 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, the designated authority must verify the application, payment details and statutory conditions before rejecting a settlement claim; rejection is not justified on an incorrect assumption that arrears were not pending when the scheme commenced. Where appellate orders had modified the assessment and revised assessment orders had not yet been passed, the assessee could not be faulted for that omission, and the authority had to examine the complete records or require revised orders before deciding the application on merits. The rejection orders were quashed and the applications were remanded for fresh consideration in accordance with law. en-us Tue, 02 Aug 2016 00:00:00 +0530 Fri, 23 Sep 2016 13:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332708 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, the designated authority must verify the application, payment details and statutory conditions before rejecting a settlement claim; rejection is not justified on an incorrect assumption that arrears were not pending when the scheme commenced. Where appellate orders had modified the assessment and revised assessment orders had not yet been passed, the assessee could not be faulted for that omission, and the authority had to examine the complete records or require revised orders before deciding the application on merits. The rejection orders were quashed and the applications were remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332708