2019 (8) TMI 417

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....lined to entertain the petition as an efficacious alternative remedy of an appeal is available under the Act. 3. At this, Mr.Rungta, learned Counsel for the Petitioner, pointed out, that the reason for challenge to the impugned order dated 29 March 2019, is that the Revenue Respondent No.2 - State of Maharashtra has enacted the Maharashtra Settlement of Arrears of Tax, Interest, Penalties for Late Fee Act, 2019 ('Amnesty Scheme'). It is further pointed out to us that the last date for filing under the Amnesty Scheme (for the first phase) is 31 July 2019. It is submitted that if the Petitioner opts for the Amnesty Scheme, the refund which the Petitioner is likely to get from the State in respect of input tax recovered from the sel....

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....e granted set off pro rata to the tax paid;   c) In the case of undisclosed sales, the dealers will be denied the entire amount being claimed as set off in relation to the undisclosed sale; d) To prevent a cascading effect, the tax will be recovered only once. As far as possible, the Sales Tax Department will recover the tax from the dealer who purchases from the Defaulter. However, the Sales Tax Department will retain the option of denying a set off and of pursuing all selling dealers in the chain until recovery is ultimately made from any one of them. 3) The full machinery of the Act will be invoked by the Sales Tax Department wherever possible against Defaulters with a view to recover the amount of tax due....

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....credit. This even without the assessee making an application for refund. The Petitioner apprehends that if it does opt for Amnesty Scheme, it would by virtue of Section 18 of the Act, not be entitled to the refund of the amount recovered by the State from the defaulting selling dealer, contrary to the assurance given to this Court in Mahalakshmi Cotton Ginning Pressing and Oil Industries Ltd. (supra). 5. Mr.Sonpal, learned Counsel appearing for the State, very fairly states that the Respondents are bound by the assurance given by the Advocate General to the court in Mahalakshmi Cotton Ginning Pressing and Oil Industries Ltd. (supra). Mr.Sonpal further states that if and when any amount is recovered from the defaulting dealers in terms of....