2021 (1) TMI 1318

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....d 74(3)(d) of the Maharashtra Value Added Tax Act, 2002 (hereinafter 'VAT Act'). 2. In short the allegations as can be discerned from the F.I.R. filed by a Sales Tax Inspector Jalna are to the effect that the applicant is a dealer and runs several business establishments and was under statutory obligation to recover tax from the customers and to submit assessment returns and deposit the VAT. It is alleged that he intentionally and deliberately evaded the tax by not disclosing the details of the transactions and also failed to disclose his true liability to pay the tax. Though his Chartered Accountant pointed out that he was liable to pay balance tax to the tune of Rs. 65,19,211/-, in his returns he disclosed his liability only to the tun....

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....applicant has failed to file the returns or file correct assessments much less within stipulated time. He was served with notices and still failed to obey them. The learned A.P.P. would further point out from the affidavit in reply of the informant the details in respect of which defaults were committed by the applicant and as to how he is in arrears of huge tax. 5. The learned A.P.P. would further submit by referring to the decision of the Supreme Court in the case of State of West Bengal Vs. Narayan K. Patodia; (2000) 4 Supreme Court Cases 447, which in turn has been relied upon by the Division Bench of this Court in the case of G.S. Oil Ltd. Though its M.D. Shri. Manoj Kumar Shrigovind Agrawal and another Vs. State of Maharashtra thro....