2023 (9) TMI 1368

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....the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India, for calling for the records of the present case and after going through the legality and validity thereof be pleased to quash and set aside the refund adjustment order dated 25/07/2019 issued by the Respondent No. 2; (b) this Hon'ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India, for calling for the records of the present case and after going through the legality and validity thereof be pleased to quash and set aside the Amnesty rejection order dated 21/08/2019 passed by the Re....

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.... Y  Y   0 1 0 4 2 0 1 2   3 1 0 3 2  0 1  3   (2) Financial year for which settlement is sought 2 0 1 2 - 1 3 3. I have gone through the application for settlement and I am prima-facie of the opinion that the application for settlement of arrears of tax, interest, penalty or late fee is not in accordance with the provisions of this Ordinance. Therefore, a show-cause notice was issued on 02-08-2019 which was properly served on 02-08-2019. Shri Kabra (C.A.) of M/s. ARMSTRONG INFRASTRUCTURE PV attended and submitted a written reply or attended and made oral submission as reduced in writing by me. 4. In view of t....

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....ly affidavit. However, the reply affidavit does not justify order dated 21st August 2019 passed by the Deputy Commissioner of State Tax in rejecting the Petitioner's application under Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019. It does not furnish any reasons whatsoever to disentitle the Petitioner for such settlement. Insofar as the refund adjustment order is concerned, it also appears that the Deputy Commissioner has proceeded to issue such orders patently without jurisdiction as he could not have assumed jurisdiction of an authority under the 1962 Act. On such count, in our opinion, the impugned refund adjustment order is rendered bad and illegal. 6. It appears that althoug....