Court allows petitioners to withdraw, preserving right to challenge assessments before Authorities

The Court accepted the Revenue's Counsel's statement that assessments were ongoing for the relevant financial years. The petitioners sought to withdraw the petition, with liberty to present their contentions before the assessing Authorities. The Court granted this request, disposing of the petition as withdrawn with liberty. All contentions were left open for the petitioners to raise before the Authorities handling the assessments for the specified financial years.

---

---

Issues:
Refund of amounts deposited under Central Sales Tax Act, 1960 and Maharashtra Value Added Tax Act, 2002 during a search.

Analysis:
The petition filed under Article 226 of the Constitution of India sought a refund of amounts deposited with the Revenue under the Central Sales Tax Act, 1960, and the Maharashtra Value Added Tax Act, 2002. The petitioners argued that the deposit made during a search was unjustified and contrary to the provisions of the Acts. The learned Counsel for the Revenue, Mr. Sonpal, mentioned that the amounts for which a refund was sought were deposited by the petitioners upon filing revised or regular returns under the Acts. He stated that no interference was necessary in writ jurisdiction. However, he acknowledged that assessments of the revised/regular returns for the Financial Years 2010-11 to 2016-17 were ongoing. He assured that if, upon assessment, the petitioners were found entitled to a refund, it would be granted in accordance with the law.

The Court accepted the statement made by the Revenue's Counsel and noted that assessments were in progress for the relevant financial years. Consequently, the Counsel for the petitioners sought to withdraw the petition, requesting liberty to present the contentions raised before the assessing Authorities. The Court granted the requested liberty to the petitioners. Subsequently, the petition was disposed of as withdrawn with the mentioned liberty. The Court declared that all contentions of the parties were left open, allowing the petitioners to raise their arguments before the Authorities handling the assessments for the specified financial years.

---