COMMISSIONER OF TRADE AND TAXES vs TIRATH RAM AHUJA PVT. LTD.

The Supreme Court upheld the Delhi High Court's decision allowing writ petitions filed by assessees against the Additional Commissioner'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 compliance with procedural norms is essential for the validity of tax amnesty applications.