Madras HC Allows Samathana Scheme for Delayed Assessment

RR Hotel Vs Commissioner (Madras High Court) Madras High Court has intervened in favor of RR Hotel, directing tax authorities to permit the petitioner to avail the New Samathana Scheme 2023 for commercial tax arrears pertaining to assessment periods 2015-16, 2016-17, and 2017-18. The Court’s decision recognizes that the delay in the finalization of assessment orders was not attributable to the hotel, thus making it eligible for the state government’s settlement scheme. RR Hotel, located in Cumbum, operates under the provisions of the Tamil Nadu Taxes (Settlement of Arrears) Act, 20...