https://www.taxtmi.com/caselaws?id=439057 A beneficial amnesty scheme for settling old tax dues must be applied to advance its purpose of expeditious dispute resolution, and a bona fide minor discrepancy in payment does not defeat relief where the assessee has paid the amount verified and intimated by the competent authority. The court treated the mismatch between the demand notice and the application as inadvertent and held that the petitioner, having withdrawn pending appeals and acted on the authority's communication, could not be denied the scheme benefit on the ground of alleged short payment. en-us Wed, 07 Jun 2023 00:00:00 +0530 Tue, 14 May 2024 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439057 A beneficial amnesty scheme for settling old tax dues must be applied to advance its purpose of expeditious dispute resolution, and a bona fide minor discrepancy in payment does not defeat relief where the assessee has paid the amount verified and intimated by the competent authority. The court treated the mismatch between the demand notice and the application as inadvertent and held that the petitioner, having withdrawn pending appeals and acted on the authority's communication, could not be denied the scheme benefit on the ground of alleged short payment. Case-Laws VAT and Sales Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439057