https://www.taxtmi.com/caselaws?id=368419 Rejection of a settlement application under a beneficial arrears scheme was held unsustainable because the authority did not give the applicant the statutory reasonable opportunity to show cause before refusing relief. The petitioner had already paid the amounts contemplated under the scheme, and the dispute centred on whether interest had to be computed from the original assessment order. As the application was rejected without compliance with the proviso to Section 8(2), the order was set aside. The petitioner was directed to pay the balance interest, and the authority was required to reconsider and dispose of the settlement application afresh. en-us Tue, 25 Sep 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368419 Rejection of a settlement application under a beneficial arrears scheme was held unsustainable because the authority did not give the applicant the statutory reasonable opportunity to show cause before refusing relief. The petitioner had already paid the amounts contemplated under the scheme, and the dispute centred on whether interest had to be computed from the original assessment order. As the application was rejected without compliance with the proviso to Section 8(2), the order was set aside. The petitioner was directed to pay the balance interest, and the authority was required to reconsider and dispose of the settlement application afresh. Case-Laws VAT and Sales Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368419