https://www.taxtmi.com/caselaws?id=391958 The Madras HC noted that the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 was meant to settle disputes finally, and that an assessee covered by an interest-free deferral scheme was not barred from seeking settlement for arrears outside the deferral period. Amounts deferred under the deferral arrangement were not arrears for the settlement scheme, but unpaid dues relating to the non-deferral period remained within its scope. On that basis, rejection of the application in its entirety was unsustainable, and settlement could be availed only for the non-deferral arrears. en-us Mon, 13 Jan 2020 00:00:00 +0530 Tue, 11 Feb 2020 07:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391958 The Madras HC noted that the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 was meant to settle disputes finally, and that an assessee covered by an interest-free deferral scheme was not barred from seeking settlement for arrears outside the deferral period. Amounts deferred under the deferral arrangement were not arrears for the settlement scheme, but unpaid dues relating to the non-deferral period remained within its scope. On that basis, rejection of the application in its entirety was unsustainable, and settlement could be availed only for the non-deferral arrears. Case-Laws VAT and Sales Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391958