Patna HC gives Amara Raja two weeks to pay short-paid tax
In short
The Patna High Court gave Amara Raja two weeks to pay the short-paid admitted tax so it can use the Bihar Tax Settlement Scheme.
The court’s view changes how the payment is treated.
What the reporting says
The Patna High Court allowed Amara Raja two weeks to pay the short-paid admitted tax to avail the Bihar Tax Settlement Scheme, according to the reported order summary. The source says entry tax set-off disallowed during assessment was treated as disputed tax, not admitted tax, under the Bihar Settlement of Taxation Disputes Act. The decision affects the company’s ability to use the settlement scheme, based on that tax classification.
Why it matters
The Patna High Court allowed Amara Raja two weeks to pay the short-paid admitted tax so it can access the Bihar Tax Settlement Scheme. The reported issue was whether disallowed entry tax set-off counted as disputed tax or admitted tax under the Bihar Settlement of Taxation Disputes Act. The outcome matters for the company’s settlement eligibility and its tax liability classification.