https://www.taxtmi.com/caselaws?id=406706 The court ruled that an appeal filed by the State and pending consideration cannot be forced into settlement under the Amnesty Scheme without the assessee's consent. The court clarified that the term "arrears" in the Scheme refers to amounts determined through assessment orders, and tax only becomes arrears after an assessment order and demand are issued. Therefore, amounts subject to pending appeals cannot be included in arrears for the Scheme unless the assessee voluntarily opts to settle them. The court held that the State cannot compel settlement of appeals, ensuring the assessee's voluntary choice in utilizing the Amnesty Scheme. en-us Wed, 24 Mar 2021 00:00:00 +0530 Wed, 07 Jul 2021 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406706 The court ruled that an appeal filed by the State and pending consideration cannot be forced into settlement under the Amnesty Scheme without the assessee's consent. The court clarified that the term "arrears" in the Scheme refers to amounts determined through assessment orders, and tax only becomes arrears after an assessment order and demand are issued. Therefore, amounts subject to pending appeals cannot be included in arrears for the Scheme unless the assessee voluntarily opts to settle them. The court held that the State cannot compel settlement of appeals, ensuring the assessee's voluntary choice in utilizing the Amnesty Scheme. Case-Laws VAT and Sales Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406706