https://www.taxtmi.com/article/detailed?id=17041 Statutory tax-amnesty schemes are presented as finally settling specified tax arrears when the taxpayer pays the prescribed principal liability and fulfils the scheme conditions. The original assessment or reassessment is treated as merged into the settlement or waiver certificate, preventing rectification, reassessment or suo motu revision from reopening the settled dispute. Procedural defects, including an incorrect payment head caused by clerical error, may not defeat waiver where full payment and substantial compliance exist. Promissory estoppel and statutory finality are advanced as restraints on administrative attempts to disturb completed settlements. en-us Mon, 27 Jul 2026 08:30:17 +0530 Mon, 27 Jul 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17041 Statutory tax-amnesty schemes are presented as finally settling specified tax arrears when the taxpayer pays the prescribed principal liability and fulfils the scheme conditions. The original assessment or reassessment is treated as merged into the settlement or waiver certificate, preventing rectification, reassessment or suo motu revision from reopening the settled dispute. Procedural defects, including an incorrect payment head caused by clerical error, may not defeat waiver where full payment and substantial compliance exist. Promissory estoppel and statutory finality are advanced as restraints on administrative attempts to disturb completed settlements. Articles Goods and Services Tax - GST Mon, 27 Jul 2026 08:30:17 +0530 https://www.taxtmi.com/article/detailed?id=17041