https://www.taxtmi.com/caselaws?id=759072 Under a governmental tax waiver scheme, supporting documents were not required to be produced by the cut-off date where the memo fixed no express deadline for those materials and only prescribed a time limit for tax payment and completion of assessment. The waiver could be examined on the basis of the completed assessment without a fresh re-assessment or appellate order, because the scheme contemplated relief from the assessed excess tax once eligibility conditions were verified. Delay in filing the waiver applications did not, by itself, justify rejection on laches where the applications sought consideration under the scheme's conditions. The rejection endorsements were set aside and the authorities were directed to reconsider eligibility and grant relief to qualifying applicants. en-us Wed, 07 Aug 2024 00:00:00 +0530 Tue, 24 Sep 2024 09:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759072 Under a governmental tax waiver scheme, supporting documents were not required to be produced by the cut-off date where the memo fixed no express deadline for those materials and only prescribed a time limit for tax payment and completion of assessment. The waiver could be examined on the basis of the completed assessment without a fresh re-assessment or appellate order, because the scheme contemplated relief from the assessed excess tax once eligibility conditions were verified. Delay in filing the waiver applications did not, by itself, justify rejection on laches where the applications sought consideration under the scheme's conditions. The rejection endorsements were set aside and the authorities were directed to reconsider eligibility and grant relief to qualifying applicants. Case-Laws VAT / Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759072