https://www.taxtmi.com/caselaws?id=796347 The statutory amnesty mechanism applies where tax liability is accepted but payment has been delayed; it is not available to a taxpayer disputing the basis of the assessment or asserting that no tax is payable. Such a challenge must be pursued through the prescribed statutory appellate remedy. Where the disputed tax had already been recovered, the appeal was to be entertained on merits despite limitation, and further recovery was to remain in abeyance if the appeal was filed within the stipulated period. en-us Mon, 20 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796347 The statutory amnesty mechanism applies where tax liability is accepted but payment has been delayed; it is not available to a taxpayer disputing the basis of the assessment or asserting that no tax is payable. Such a challenge must be pursued through the prescribed statutory appellate remedy. Where the disputed tax had already been recovered, the appeal was to be entertained on merits despite limitation, and further recovery was to remain in abeyance if the appeal was filed within the stipulated period. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796347