https://www.taxtmi.com/caselaws?id=754071 Arrears paid during pendency of KGST litigation under interim protection could be treated as provisional and reckoned under the Amnesty Scheme, 2020, because the scheme contemplated credit for prior remittances and the Department's adjustment under Section 55C did not conclusively exclude them. The Court further held that, where the prior remittances exceeded the amnesty liability for the relevant assessment years, the tax, interest and penalty dues stood fully and finally settled under the Scheme, and the amount paid under the later interim order was refundable. en-us Wed, 03 Apr 2024 00:00:00 +0530 Fri, 15 May 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754071 Arrears paid during pendency of KGST litigation under interim protection could be treated as provisional and reckoned under the Amnesty Scheme, 2020, because the scheme contemplated credit for prior remittances and the Department's adjustment under Section 55C did not conclusively exclude them. The Court further held that, where the prior remittances exceeded the amnesty liability for the relevant assessment years, the tax, interest and penalty dues stood fully and finally settled under the Scheme, and the amount paid under the later interim order was refundable. Case-Laws VAT / Sales Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754071