https://www.taxtmi.com/caselaws?id=754562 An amnesty scheme designed to waive interest and penalty on payment of tax must be construed purposively and beneficially. Where the dealer had already paid tax and interest before the assessment order, that prior payment did not defeat eligibility for amnesty or justify denial of consequential relief. The High Court treated the authority's demand for further payment under Clause 4.5 as a misreading of the scheme, found the rejection of the amnesty application unsustainable, and quashed the rejection letter and bank account attachment. It also directed refund of the amount recovered with statutory interest. en-us Fri, 14 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754562 An amnesty scheme designed to waive interest and penalty on payment of tax must be construed purposively and beneficially. Where the dealer had already paid tax and interest before the assessment order, that prior payment did not defeat eligibility for amnesty or justify denial of consequential relief. The High Court treated the authority's demand for further payment under Clause 4.5 as a misreading of the scheme, found the rejection of the amnesty application unsustainable, and quashed the rejection letter and bank account attachment. It also directed refund of the amount recovered with statutory interest. Case-Laws VAT and Sales Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754562