https://www.taxtmi.com/caselaws?id=364261 An application under a settlement scheme cannot be rejected for alleged short payment without verification of the particulars furnished, notice to the applicant, and a fair opportunity to cure any deficit where the rules permit. Where the application remained pending for an inordinate period and was rejected mechanically without a meaningful hearing or chance to explain the computation, the decision was treated as procedurally flawed and unsustainable. The rejection was set aside, and the matter was remanded for personal hearing, consideration of the assessee's submissions, grant of reasonable time to make good any shortfall if found, and fresh finalisation under the Settlement Act. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364261 An application under a settlement scheme cannot be rejected for alleged short payment without verification of the particulars furnished, notice to the applicant, and a fair opportunity to cure any deficit where the rules permit. Where the application remained pending for an inordinate period and was rejected mechanically without a meaningful hearing or chance to explain the computation, the decision was treated as procedurally flawed and unsustainable. The rejection was set aside, and the matter was remanded for personal hearing, consideration of the assessee's submissions, grant of reasonable time to make good any shortfall if found, and fresh finalisation under the Settlement Act. Case-Laws VAT and Sales Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364261