https://www.taxtmi.com/caselaws?id=770040 Gujarat HC condoned 29-day delay in payment of last two installments under Vera Samadhan Yojna 2019 amnesty scheme due to Covid-19 hardships. Petitioner had paid approximately Rs. 3,00,000 in first ten installments timely but delayed final Rs. 55,780 payment. Court held that petitioner's clear intention to avail scheme was evident from full payment despite delay, and Covid hardships constituted compelling circumstances beyond control. Following Supreme Court precedent in Dalchandra Rastogi, HC emphasized amnesty schemes should further their object rather than deny benefits to assessees. Application allowed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770040 Gujarat HC condoned 29-day delay in payment of last two installments under Vera Samadhan Yojna 2019 amnesty scheme due to Covid-19 hardships. Petitioner had paid approximately Rs. 3,00,000 in first ten installments timely but delayed final Rs. 55,780 payment. Court held that petitioner's clear intention to avail scheme was evident from full payment despite delay, and Covid hardships constituted compelling circumstances beyond control. Following Supreme Court precedent in Dalchandra Rastogi, HC emphasized amnesty schemes should further their object rather than deny benefits to assessees. Application allowed. Case-Laws VAT / Sales Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770040