COMMISSIONER OF TRADE AND TAXES, DELHI vs JAYCON INFRASTRUCTURE PVT. LTD.

The Supreme Court upheld the High Court's decision allowing writ petitions filed by assessees against the Additional Commissioner of Income Tax's rejection of applications under the Delhi Tax Compliance Achievement Scheme, 2013, as per Section 107 of the Delhi Value Added Tax Act, 2004. The Court emphasized that the designated authority must adhere to the procedural requirements outlined in the Amnesty Scheme, particularly regarding the acknowledgment of tax dues declarations. The ruling reinforces the principle that procedural compliance is essential for the validity of tax amnesty applications.