2020 (10) TMI 1003

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....mber, 2020 issued by the Joint Commissioner of State Tax, Kolhapur Division, Kolhapur addressed to the Manager, State Bank of India, Bund Garden Branch, Pune under Section 35 of the Maharashtra Value Added Tax Act, 2002 provisionally attaching the bank account of the petitioner being Current Account No.33341172999.   3. On 14th October, 2020, this Court had issued notice on admission as well as on stay clarifying that stay prayer would be heard today. 4. Petitioner is a company engaged in the business of manufacturing and sale of Extra Neutral Alcohol and Rectified Spirit. Petitioner is a registered dealer under the Maharashtra Value Added Tax Act, 2002 as well as a registered taxable person under the Central Goods and Services Tax A....

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.... or Value Added Tax (VAT) should be levied. It is stated that this matter is now before the GST Council for taking a final decision. 9. In the meanwhile, State of Maharashtra classified ENA / RS as a VAT leviable item with effect from 24th August, 2017. This was done on the assumption that ENA/RS is classified under VAT which has however been made subject to the decision of GST Council. 10. Mr.Sridharan has also referred to the opinion of the learned Attorney General of India which has been placed on record as Ex.D to the writ petition. From a perusal of the said opinion dated 23rd December, 2017, it is seen that Ministry of Finance, Government of India had sought for an opinion from the learned Attorney General on the legality of levy of....

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....statement that for the supply of ENA, GST @ 18% has been collected and deposited by the petitioner with the respondents which has been declared in the GST returns filed. In that view of the matter petitioner has not filed VAT returns as according to the petitioner it is required to pay either of the two taxes since both the taxes are exclusionary; if you pay GST you are not required to pay VAT. 13. Referring to the impugned notice dated 30th September, 2020 he submits that though this power is available with the state taxing authority under section 35 of the Maharashtra Value Added Tax Act, 2002, the same is required to be exercised sparingly and in an extra ordinary situation when there is clear possibility of evasion of taxes which is no....