https://www.taxtmi.com/caselaws?id=378081 Non-payment of the dues determined under the settlement scheme after issuance of Form-II intimation was treated as a rejection under section 8(2), because a certificate of settlement arises only on payment under section 8(1). The bar on appellate or revisional proceedings under section 11 operates only until settlement is granted, and the proviso restores the ordinary appellate process where settlement is refused under section 8(2). On that basis, the pending appeals were required to be restored and heard on merits, and the contrary order treating the matter as already settled could not stand. en-us Fri, 01 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 05:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378081 Non-payment of the dues determined under the settlement scheme after issuance of Form-II intimation was treated as a rejection under section 8(2), because a certificate of settlement arises only on payment under section 8(1). The bar on appellate or revisional proceedings under section 11 operates only until settlement is granted, and the proviso restores the ordinary appellate process where settlement is refused under section 8(2). On that basis, the pending appeals were required to be restored and heard on merits, and the contrary order treating the matter as already settled could not stand. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378081