We have filled vat return e-704 for f.y 2012-2013 and there was a interest payable 120000/- , there was no statutory orders from department regarding demand and not any appeal file by us so whether this amt can be written off as it is below 2 lakh under amnesty scheme 2023 or as there was no any assessment order by department and neither any appeal file by us so is it we have to pay the 15 percent of the above and not eligible for writeoff .