https://www.taxtmi.com/caselaws?id=350010 Under a statutory arrears settlement scheme, the operative demand must be assessed with reference to the appellate order, not the original assessment, unless that appellate order has been stayed or set aside. A pending appeal does not by itself permit the revenue to ignore the appellate order or treat the original assessment as the basic demand for settlement purposes. On that footing, rejection of the settlement application based on the original assessment was unsustainable and was set aside, with directions to consider the application in accordance with law. en-us Wed, 04 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350010 Under a statutory arrears settlement scheme, the operative demand must be assessed with reference to the appellate order, not the original assessment, unless that appellate order has been stayed or set aside. A pending appeal does not by itself permit the revenue to ignore the appellate order or treat the original assessment as the basic demand for settlement purposes. On that footing, rejection of the settlement application based on the original assessment was unsustainable and was set aside, with directions to consider the application in accordance with law. Case-Laws VAT and Sales Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350010