https://www.taxtmi.com/highlights?id=85883 HC determined the computation methodology under the Jharkhand Amnesty Scheme 2022, clarifying the distinction between 'admitted tax' and 'disputed amount.' The Settlement Officer's approach of deducting pre-deposit before applying waiver percentages was deemed incorrect. While the petitioner demonstrated a potential loss of Rs. 1,32,03,446 due to incorrect scheme application, they were bound by their revised computation submitted during appellate proceedings. Following the principle of liberal interpretation for beneficial legislation, as established in Mother Superior Adoration Convent case, the court granted relief. The petitioner was awarded a refund of Rs. 1,18,02,056 with 6% annual interest from deposit date until refund disbursement. en-us Thu, 20 Feb 2025 08:02:33 +0530 Thu, 20 Feb 2025 08:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85883 HC determined the computation methodology under the Jharkhand Amnesty Scheme 2022, clarifying the distinction between 'admitted tax' and 'disputed amount.' The Settlement Officer's approach of deducting pre-deposit before applying waiver percentages was deemed incorrect. While the petitioner demonstrated a potential loss of Rs. 1,32,03,446 due to incorrect scheme application, they were bound by their revised computation submitted during appellate proceedings. Following the principle of liberal interpretation for beneficial legislation, as established in Mother Superior Adoration Convent case, the court granted relief. The petitioner was awarded a refund of Rs. 1,18,02,056 with 6% annual interest from deposit date until refund disbursement. Highlights VAT / Sales Tax Thu, 20 Feb 2025 08:02:33 +0530 https://www.taxtmi.com/highlights?id=85883