https://www.taxtmi.com/caselaws?id=445073 A time-bound amnesty scheme under Vera Samadhan Yojna, 2019 had to be applied strictly within its prescribed cut-off dates and verification process. Later-produced support for the 'C' forms could not be used to enlarge the scheme's benefit after the deadline, because the authority had already acted on the material available within the stipulated timetable. Rectification was confined to a patent mistake apparent from the record, and a request seeking reconsideration on the basis of a subsequent document did not satisfy that standard. The impugned orders were therefore sustained and the writ petitions failed. 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 A time-bound amnesty scheme under Vera Samadhan Yojna, 2019 had to be applied strictly within its prescribed cut-off dates and verification process. Later-produced support for the 'C' forms could not be used to enlarge the scheme's benefit after the deadline, because the authority had already acted on the material available within the stipulated timetable. Rectification was confined to a patent mistake apparent from the record, and a request seeking reconsideration on the basis of a subsequent document did not satisfy that standard. The impugned orders were therefore sustained and the writ petitions failed. Case-Laws VAT / Sales Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445073