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The authorities under the Maharashtra Settlement of Arrears of Taxes Act, 2022 cannot exercise powers granted under the MVAT Act. The Settlement Act is a self-contained code and does not empower authorities to import provisions like Section 50 of the MVAT Act for determining the settlement amount. Adjusting refunds against dues of different years without an order u/s 50 of the MVAT Act is without jurisdiction. In the absence of such an order, invoking review powers u/s 15 of the Settlement Act is unjustified. The impugned review orders adjusting refunds against arrears are quashed, and the refund amount is directed to be credited back with interest within four weeks.
The authorities under the Maharashtra Settlement of Arrears of Taxes Act, 2022 cannot exercise powers granted under the MVAT Act. The Settlement Act is a self-contained code and does not empower authorities to import provisions like Section 50 of the MVAT Act for determining the settlement amount. Adjusting refunds against dues of different years without an order u/s 50 of the MVAT Act is without jurisdiction. In the absence of such an order, invoking review powers u/s 15 of the Settlement Act is unjustified. The impugned review orders adjusting refunds against arrears are quashed, and the refund amount is directed to be credited back with interest within four weeks.
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