2019 (8) TMI 375

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....r the State. Mr. Anil Pandhate, Assistant Commissioner of Sales Tax Unit-1B. P.C. : This petition, under Article 226 of the Constitution of India, challenges a Circular No.40T of 2019 dated 20 July 2019 issued by Respondent No.2 Commissioner of Sales Tax under Section 19(1) of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 ('the Act'). 2. It is the ca....

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....t that in respect of identical provisions/definitions of disputed and undisputed tax found in the Amnesty Scheme of 2004 issued by the State Government it was clarified by a Trade Circular dated 19 August 2004 wherein an identical provision though in the context of the Bombay Sales Tax Act and the Central Sales Tax as against the present dispute with regard to the MVAT Act and Central Sales Tax Ac....

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....missioner - Respondent No.2 pointing out what in the Circular, according to the Petitioner, is contrary to the Act, then the Respondent No.2 Commissioner would consider the representation and after hearing the Petitioner, decide on the above issue. Mr.Sonpal, on instructions of Mr.Pandhate, Assistant Commissioner of Sales Tax, states the Commissioner will take a decision on the representation file....

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....nge to the Trade Circular for the present does not survive. However, all contentions are kept open. Needless to add, that as the application is made by the Petitioner under the Amnesty Scheme before 31 July 2019, it would be payment made under the Phase-I of the scheme. Thereafter, in the present facts, the Petitioner's application would be considered as an application under the first phase as....