Deposited Amount as Disputed Tax Excluded from Settlement; Must Pay Admitted Tax for Consideration.

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....One Time Settlement Scheme for Recovery of Outstanding Dues, 2023. The Court held that the amount deposited by the petitioner, which was categorized as disputed tax, cannot be considered for the one-time settlement application. The mere observation by the Court that all payments made by the petitioner would be subject to the final outcome does not make the entire amount a disputed tax. Since the petitioner was not granted interim relief, the amount has to be treated as an admitted tax to be paid in full. If the petitioner's writ petition is ultimately dismissed, the assessed amount would have to be deposited, and the same would be considered for one-time settlement. However, if the writ petition is allowed, the petitioner can claim a refund.........