2018 (8) TMI 1377

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.... Valsad and another at Vapi for manufacturing bulk drugs and pharmaceutical formulations. Both the units were separately registered with the VAT authorities with separate TIN numbers. Various assessments for different assessment years were also carried out individually and separately. Both the units of the petitioner-company ran into financial difficulties and were unable to pay its VAT dues with interest and penalties. The Government of Gujarat under GR dated 12.05.2004 had introduced a scheme for relief to the sick industrial units registered with BIFR/GBIFR. This lapsed with passage of time. Under GR dated 15.07.2010, the Government issued a new scheme for State Tax benefits to sick companies. Subject to eligibility specified in the sche....

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....pal amount from the date of issue of order. It is not in dispute that the petitioner did ad here to such time limit and make payment of the said sum of Rs. 47,84,032/-. 4. Despite this, the authorities issued impugned notices for recovery of dues of the petitioner which included the principal with interest and penalty relatable to Valsad Unit. The petitioner objected to these notices on the ground that having been given the certificate under the Scheme and having accepted the payments, the department cannot start recoveries. The petitioner would contend that the application for the benefit under the scheme was for both units. The department accepted the application pursuant to which, the petitioner made payments as per the order of the com....