https://www.taxtmi.com/caselaws?id=385402 The proviso to Section 8(2) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 required a reasonable opportunity to show cause before refusal of a settlement application; because no such opportunity was given, the rejection was invalid. Section 4's reference to a pending appeal before a "Court" was held distinct from an appeal before a statutory appellate authority under the Tamil Nadu General Sales Tax Act, 1959, and the two expressions were not interchangeable. A statutory appellate authority has only the trappings of a court and is not a "Court" for Section 4, so the settlement application could not be rejected on that basis. The matter was remitted for fresh disposal in accordance with law. en-us Tue, 20 Aug 2019 00:00:00 +0530 Thu, 05 Sep 2019 07:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385402 The proviso to Section 8(2) of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 required a reasonable opportunity to show cause before refusal of a settlement application; because no such opportunity was given, the rejection was invalid. Section 4's reference to a pending appeal before a "Court" was held distinct from an appeal before a statutory appellate authority under the Tamil Nadu General Sales Tax Act, 1959, and the two expressions were not interchangeable. A statutory appellate authority has only the trappings of a court and is not a "Court" for Section 4, so the settlement application could not be rejected on that basis. The matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385402