https://www.taxtmi.com/caselaws?id=445073 Partial rejection under the 2019 amnesty scheme turned on whether concessional treatment could be granted on the basis of C-Forms verified after the scheme's cut-off date. The HC held that the authority had verified the available C-Forms on the official portal before 15.02.2020 and, consistent with that verification, allowed turnover supported by verified forms and disallowed the balance; a certificate generated on 17.02.2020 could not be relied upon to extend the scheme beyond its statutory deadline. Consequently, the partial rejection order dated 15.02.2020 was upheld. The HC further held that rectification was impermissible absent an error apparent on the face of the record; the rejection of rectification dated 29.05.2020 was sustained, and the petition was dismissed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445073 Partial rejection under the 2019 amnesty scheme turned on whether concessional treatment could be granted on the basis of C-Forms verified after the scheme's cut-off date. The HC held that the authority had verified the available C-Forms on the official portal before 15.02.2020 and, consistent with that verification, allowed turnover supported by verified forms and disallowed the balance; a certificate generated on 17.02.2020 could not be relied upon to extend the scheme beyond its statutory deadline. Consequently, the partial rejection order dated 15.02.2020 was upheld. The HC further held that rectification was impermissible absent an error apparent on the face of the record; the rejection of rectification dated 29.05.2020 was sustained, and the petition was dismissed. Case-Laws VAT / Sales Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445073