https://www.taxtmi.com/caselaws?id=274056 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, payment of ninety per cent of the amount payable with the settlement application is a mandatory statutory precondition. A shortfall in that payment is not a curable defect or omission under Rule 3(5), which is limited to rectifying defects in the application itself. Because only sixty-three per cent of the arrears had been paid, the designated authority was justified in summarily rejecting the application under Section 6(3), and the writ appeal failed. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274056 Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2008, payment of ninety per cent of the amount payable with the settlement application is a mandatory statutory precondition. A shortfall in that payment is not a curable defect or omission under Rule 3(5), which is limited to rectifying defects in the application itself. Because only sixty-three per cent of the arrears had been paid, the designated authority was justified in summarily rejecting the application under Section 6(3), and the writ appeal failed. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274056