https://www.taxtmi.com/caselaws?id=461601 The Amnesty Scheme did not permit an assessee to seek modification of a settled tax order by setting off an alleged amount payable by the Government. Once the application under the scheme was considered and an order was passed, the authority became functus officio and could not reopen or alter the settlement. Any separate monetary claim against the Government had to be pursued through the proper independent remedy, not within the concluded amnesty proceedings. The petitioner therefore could not obtain adjustment against the settled liability, and the challenge to the revenue recovery notices failed. en-us Mon, 26 Feb 2024 00:00:00 +0530 Tue, 15 Apr 2025 19:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461601 The Amnesty Scheme did not permit an assessee to seek modification of a settled tax order by setting off an alleged amount payable by the Government. Once the application under the scheme was considered and an order was passed, the authority became functus officio and could not reopen or alter the settlement. Any separate monetary claim against the Government had to be pursued through the proper independent remedy, not within the concluded amnesty proceedings. The petitioner therefore could not obtain adjustment against the settled liability, and the challenge to the revenue recovery notices failed. Case-Laws VAT / Sales Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461601