https://www.taxtmi.com/caselaws?id=760577 Bombay HC quashed review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022, ruling that authorities lacked jurisdiction to import provisions of MVAT Act for adjusting refund amounts against outstanding demands. The court held that Settlement Act is a self-contained code and authorities cannot exercise powers from MVAT Act without explicit legislative provision. Without a proper Section 50 MVAT Act order for adjustment, the review orders recalculating arrears were deemed without jurisdiction. HC directed refund of Rs. 2,72,08,381/- with interest within four weeks. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760577 Bombay HC quashed review orders under Section 15 of the Maharashtra Settlement of Arrears of Taxes Act, 2022, ruling that authorities lacked jurisdiction to import provisions of MVAT Act for adjusting refund amounts against outstanding demands. The court held that Settlement Act is a self-contained code and authorities cannot exercise powers from MVAT Act without explicit legislative provision. Without a proper Section 50 MVAT Act order for adjustment, the review orders recalculating arrears were deemed without jurisdiction. HC directed refund of Rs. 2,72,08,381/- with interest within four weeks. Case-Laws VAT / Sales Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760577