SC allows appeal restoration as appellant failed to avail KVAT Amnesty Scheme

P. M. Paul Vs State Tax Officer & Ors (Supreme Court Of India)

Introduction

A recent landmark judgment by the Supreme Court of India provides a new angle on how amnesty schemes relate to the legal rights of taxpayers. In the case of P. M. Paul Vs State Tax Officer & Ors, the Court held that an appellant could seek restoration of a statutory appeal if they were unsuccessful in availing benefits unde

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