https://www.taxtmi.com/article/detailed?id=17041 Tax amnesty settlements are described as attaining statutory finality when the taxpayer pays the stipulated principal tax and receives settlement or waiver confirmation. The original assessment is said to merge into the settlement certificate, leaving no subsisting order for revision, rectification or reassessment. The article maintains that procedural payment errors may constitute substantial compliance where the tax is fully paid in time, while substantive eligibility requirements remain strict. It also invokes promissory estoppel, asserting that the State cannot reopen liabilities after inducing taxpayers to pay and abandon litigation under an amnesty framework. 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 Tax amnesty settlements are described as attaining statutory finality when the taxpayer pays the stipulated principal tax and receives settlement or waiver confirmation. The original assessment is said to merge into the settlement certificate, leaving no subsisting order for revision, rectification or reassessment. The article maintains that procedural payment errors may constitute substantial compliance where the tax is fully paid in time, while substantive eligibility requirements remain strict. It also invokes promissory estoppel, asserting that the State cannot reopen liabilities after inducing taxpayers to pay and abandon litigation under an amnesty framework. Articles Goods and Services Tax - GST Mon, 27 Jul 2026 08:30:17 +0530 https://www.taxtmi.com/article/detailed?id=17041