https://www.taxtmi.com/caselaws?id=200178 A statutory amnesty scheme covering arrears of penalty and interest for the relevant period was held applicable to the petitioner's VAT penalty default, including the March 2015 period. The court noted that the scheme required payment of only 10% of the arrears, with the balance liable to be waived, so the authority could not refuse to process the application once the scheme conditions were met. The petitioner's request was therefore required to be accepted and processed under the Kara-samadhana Scheme of 2017 on payment of 10% of the penalty. en-us Wed, 31 May 2017 00:00:00 +0530 Fri, 23 Mar 2018 10:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200178 A statutory amnesty scheme covering arrears of penalty and interest for the relevant period was held applicable to the petitioner's VAT penalty default, including the March 2015 period. The court noted that the scheme required payment of only 10% of the arrears, with the balance liable to be waived, so the authority could not refuse to process the application once the scheme conditions were met. The petitioner's request was therefore required to be accepted and processed under the Kara-samadhana Scheme of 2017 on payment of 10% of the penalty. Case-Laws VAT and Sales Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200178