https://www.taxtmi.com/caselaws?id=787831 The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 operates as a self-contained, year-wise amnesty scheme and does not permit importing the refund-adjustment mechanism from the MVAT Act into settlement computation. A refund relating to one period cannot be appropriated against settlement dues of another period unless there is a lawful refund-adjustment order under the MVAT Act. The scheme also requires compliance with fair hearing requirements before adverse settlement action is taken; where no defect notice or opportunity of hearing is given, the settlement order is vulnerable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787831 The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023 operates as a self-contained, year-wise amnesty scheme and does not permit importing the refund-adjustment mechanism from the MVAT Act into settlement computation. A refund relating to one period cannot be appropriated against settlement dues of another period unless there is a lawful refund-adjustment order under the MVAT Act. The scheme also requires compliance with fair hearing requirements before adverse settlement action is taken; where no defect notice or opportunity of hearing is given, the settlement order is vulnerable. Case-Laws VAT / Sales Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787831