COMMISSIONER OF TRADE AND TAXES vs M/S AHLUWALIA CONTRACTS (INDIA) LTD.

The Supreme Court upheld the Delhi High Court's decision allowing writ petitions filed by assessees challenging the rejection of their applications under the Delhi Tax Compliance Achievement Scheme, 2013, as per Section 107 of the Delhi Value Added Tax Act, 2004. The Court clarified that the designated authority must adhere to the procedural requirements outlined in the Amnesty Scheme, including the acknowledgment of declarations and the timeline for payment of tax dues. The ruling emphasized the importance of following statutory provisions in tax compliance matters, thereby reinforcing the validity of the Amnesty Scheme.