TaxTMI 
TaxTMI 
2019 (11) TMI 553
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....etitioner is a public limited company engaged in the manufacture and sale of oleo-chemicals and personal care products such as toilet soaps, talcum powder, hand wash etc. The petitioner is duly registered under the provisions of the Maharashtra Value Added Tax Act, 2002 ('the MVAT Act' for short) and the Central Sales Tax Act, 1956 ('the CST Act' for short). The petitioner is also registered under the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 ('the Entry Tax Act' for short). The respondent Nos.2, 3, 4 and 5 are the officers exercising powers under the provisions of the MVAT Act, CST Act and the Entry Tax Act. The petitioner is involved in the inter-State purchase of natural gas from Dahej, Gujarat. The petitioner procures natural gas from sources located outside the State of Maharashtra. When petitioner is not able to sufficiently procure natural gas outside the State of Maharashtra, the petitioner procures natural gas locally within the State of Maharashtra. 4. In A.Y. 2013-14, the petitioner purchased natural gas from M/s. Bharat Petroleum Corporation Limited ('BPCL' for short) on an inter-State purchase basis from Gujarat against CForms. The petitioner ....
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....ioner on 08.12.2016 and 11.01.2017. The petitioner also revised its Entry Tax and MVAT returns under protest. This revision was done without prejudice to the petitioner's rights and contentions and under protest. It is the petitioner's case that under the MVAT Act set-off (subject to retention) was available to the petitioner in respect of any Entry Tax paid by it. Hence, the under protest revision of returns made by the petitioner was a precautionary measure taken without prejudice to its rights and contentions so as to ensure that the respondents could not deny set-off to the petitioner at a later stage on account of the fact that the petitioner had not claimed set-off in its returns. The petitioner's protest in relation to the payments of tax and revision of returns was additionally lodged vide letters dated 22.11.2016 and 11.01.2017. 8. The petitioner thereafter received show cause notice dated 30.10.2017 in relation to the proposal to impose penalty upon the petitioner and other ancillary issues. The petitioner filed a reply in response to the said notice. 9. The show cause notice came to be adjudicated and by a Notice of Demand and Assessment Order dated 26.12.2017 a ta....
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....12.2016 and letters dated 22.11.2016 and 11.01.2017 the petitioner had clearly indicated that it was not accepting the tax liability and in its view no entry tax was payable by it. 15. Learned Senior Counsel would further submit that the format for the filing of an entry tax appeal has been prescribed as Form 11 wherein the person filing the appeal is required to state the amount of tax admitted and the amount of tax in dispute. The petitioner had clearly stated that the entire tax liability of Rs. 10,44,54,708/- alongwith interest and penalty was being disputed. Learned Senior Counsel says that the views expressed by the respondent No.3 in the impugned clarification clearly run contrary to the specific provisions of Section 26 (6A). Learned Senior Counsel would further urge that the respondents are not justified in taking a stand that once the appellant has filed returns and paid tax/interest as per the returns, he cannot be allowed to take a stand that even the tax amount, disclosed in the returns is "an amount of tax, disputed by him". 16. Learned Senior Counsel placed reliance on the decision of the Madras High Court in the case of E.I.D. Parry (India) Limited Vs. Assista....
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.... entry tax on goods act 2002 levied at Rs. 104454708/-. The penalty u/s. 20(6) of MVAT act r/w. u/s. 6 and rule 7(2A) of entry tax on goods act 2002 levied at Rs. 20000/- So total proposed liability comes to Rs. 243411956/-" ***** The Mah. Tax on the Entry of Goods into Local Areas Rules, 2002 FORM 10 Notice of Demand (See Rule 8 of the Maharashtra Tax on the Entry of Goods into Local Areas Rules, 2002) Office of the, Dy. Commissioner of State Tax (E-627) Large Taxpayer Unit 3 New Bldg. 3rd Floor, G. wing GST Bhavan, Mazgaon-10 TEL-23760378 To, M/s. VVF (INDIA) LTD. 109, OPP. SION FORT GARDEN, SION (EAST), 29th ROAD, SION MUMBAI-400 022 Entry tax R.C.No. - 27450909706E 1. Take notice that the tax, interest and/ or penalty payable by you for the import of 'Natural Gas' into Maharashtra during the period from 01/04/2013 to 31/03/2014 has been determined by me [Dy. Commissioner of State Tax (E-627), Mumbai.] under section 6 of the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. Act IV of 2003). 2. The total amount of Rs. 243411956/-....
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...."14. (1) In discharging their functions by or under this Act, the Tribunal and the Commissioner shall have all the powers of a Civil Court for the purpose of, - (a) proof of facts by affidavit; (b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation; (c) compelling the production of documents; and (d) issuing commissions for the examination of witnesses. (2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the deponent. (3) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summons is issued by the Tribunal or the Commissioner either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time, intentionally omits to attend or produce the books of accounts, registers or documents at the place and time, the Tribunal or, as the case may be, the Commissioner, may impose on him such fine not exceeding five thousand rupees as it or he thinks fit; and the fine so levied may be rec....
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....ficate, has been disallowed on the ground of non-production of such declaration or, as the case may be, certificate then, amount of tax, as provided in the proviso to sub-section (6), (b) in case of an appeal against an order, which involves disallowance of claims as stated in clause (a) above and also tax liability on other grounds, then, an amount equal to 10 per cent, of the amount of tax, disputed by the appellant so far as such tax liability pertains to tax, on grounds, other than those mentioned in clause (a), (c) in case of an appeal against an order, other than an order, described in clauses (a) and (b) above, an amount equal to 10 per cent, of the amount of tax disputed by the appellant. (emphasis supplied by us) (d) in case of an appeal against a separate order imposing only penalty, deposit of an amount, as directed by the appellate authority, which shall not in any case, exceed 10 per cent of the amount of penalty, disputed by appellant : 24. Chapter IV is titled as "REGISTRATION" and then follows Chapter V. The title of Chapter V is extremely relevant. It is titled as "RETURNS AND ASSESSMENT, ETC." Therein appear sections 20, 22 and 23 ....
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....claims as stated in clause (a) of sub-section (6A) of section 26 and also tax liability on other grounds, then, an amount equal to 10% of the amount of tax disputed by the appellant so far as such tax liability pertains to tax, on grounds, other than those mentioned in clause (a) and in case of an appeal against an order, other than an order, described in clauses (a) and (b) of sub-section (6A) of section 26, an amount equal to 10% of the amount of tax disputed by the appellant has to be deposited. Thus, the sub-sections impose pre-conditions for filing a first appeal particularly of annexing proof of payment of an aggregate of the amounts mentioned in the clauses of section 26(6A) of the MVAT Act. Therefore, when the language of clause (c) of sub-section (6A) of section 26 is interpreted in the light of the earlier provisions of the act and particularly Chapters I to VII, it is clear that there has to be a proof of payment of the aggregate of the amounts as set out in clauses (a) to (d) of sub-section (6A) of section 26 of the MVAT Act depending upon the nature of the orders challenged in appeal. It is only then the appeals can be filed and not otherwise. To then hold that an amou....