Judicial Corner:
A single Order-in-Original encompassed multiple financial years, potentially hindering the petitioner’s eligibility for the Amnesty Scheme. The Karnataka High Court quashed the consolidated order and remitted the matter for fresh consideration, instructing the issuance of separate orders for each financial year to enable the petitioner to benefit from the Amnesty Scheme
[Toshiba Software India Pvt. Ltd. v. Union of India- Karnataka High Court]
