https://www.taxtmi.com/caselaws?id=369440 Applications under an arrears settlement scheme cannot be rejected without giving the applicant an opportunity to explain its position, especially where the department had already processed the matter and sought further details. Dismissal of earlier appeals does not by itself disqualify a taxpayer from seeking settlement under the scheme, and a later objection about payment by cheque was held to be too late. The Madras HC found the stated reasons for rejection untenable, quashed the impugned orders, and remanded the applications for fresh consideration on merits after personal hearing. en-us Wed, 01 Aug 2018 00:00:00 +0530 Mon, 29 Oct 2018 07:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369440 Applications under an arrears settlement scheme cannot be rejected without giving the applicant an opportunity to explain its position, especially where the department had already processed the matter and sought further details. Dismissal of earlier appeals does not by itself disqualify a taxpayer from seeking settlement under the scheme, and a later objection about payment by cheque was held to be too late. The Madras HC found the stated reasons for rejection untenable, quashed the impugned orders, and remanded the applications for fresh consideration on merits after personal hearing. Case-Laws VAT and Sales Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369440