TaxTMI 
TaxTMI 
2024 (10) TMI 1
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.... please to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned communication dated 29.03.2022 (at Annexure-J) rejecting application filed by the Petitioner no. 1-Company and it may please be held that the Petitioner no. 1-Company is entitled to remission of interest and penalty since tax amount has already been paid by the Petitioner no. 1-Company; (B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith grant benefit of amnesty scheme to the Petitioner no. 1-Company and grant waiver of interest and penalty under the CST Act; (C) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing the bank attachment order (at Annexure-N as being wholly without jurisdiction and illegal." 3. The petitioner company is engaged in manufacturing of active pharmaceutical ingredients. The petitioner was registered under the Gujarat Value Added Tax Act, 2003 (for short 'the VAT Act') and Central Sales Tax Act, 1956 (for....
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....atter back to the Appellate Authority for passing of necessary order. 3.8 The Tribunal by order dated 10th January, 2020 remanded the matter back to the Appellate Authority to verify the statutory Forms and thereafter to pass appropriate order so as to enable the petitioner to get the benefit of the Amnesty Scheme. It is the case of the petitioner company that order dated 10th January, 2020 passed by the Tribunal was received on 29th January, 2020. 3.9 However, the petitioner company filed application on 10th January, 2020 under the Amnesty Scheme and bring quietus to the pending issue, as on the basis of the pending appeal before the Appellate Authority so as to avail the benefit of the Amnesty Scheme before the last date which was extended upto 27th January, 2020. 3.10 The Appellate Authority decided the appeal after taking into consideration C-Forms/F-Forms filed by the petitioner by order dated 28th February, 2020. 3.11 The petitioner thereafter received copy of the order dated 28th February, 2020 on 16th March, 2020 and as per the said order, new tax demand to be paid by the petitioner company was worked out as under. Particular Amount (INR) As per Appellate order dated ....
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....he petitioner to get the benefit under the Amnesty Scheme. 5.1 Learned advocate for the petitioner referred to and relied upon the affidavit filed by son of the Consultant wherein it is stated that his father attended the proceedings before the first appellate authority and thereafter he expired on 19th August, 2020 and neither the petitioner company nor his later father was aware of the intimation of the demand regarding amount payable pursuant to the Scheme. It was, therefore, submitted that there is no fault on part of the petitioner company as the petitioner has deposited the entire outstanding demand as per the Scheme prior to the prescribed date of payment in the month of March, 2020 only. It was, therefore, submitted that the petitioner is entitled to the benefit of the Amnesty Scheme and the impugned communication dated 29th March, 2022 and consequent action taken for attaching the bank account of the petitioner are required to be quashed and set aside. 6. On the other hand, learned Assistant Government Pleader Mr. Raj Tanna for the respondents submitted that the petitioner has violated the provisions of the Amnesty Scheme. Reliance was placed on clause 7 of para-5.1, whi....
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.... the petitioner did not do the same and filed an application under the scheme on dated 11.01.2020 and himself ascertained Rs. 2,41,401/- which was crystallized by the first Appellate Authority earlier. I say that pursuant to filing of the form by the petitioner the respondent authority intimated and confirmed the said amount to be payable by the petitioner and this the respondent authorities have intimated by an intimation letter on the portal which is attached by the petitioner at (page no. 62) of the petition. 9. I further say and submit that one important aspect of the matter is that the petitioner for the very first time provided the C forms to the First Appellate Authority on 12.03.2020 after getting its matter remanded from the Tribunal to Appellate Authority for considering C forms, and vide order dated 18.03.2020 the new assessment order was passed and the said aspect can be verified from the new orders passed by the Appellate Authority. Therefore, before submitting the C Forms to the authority the petitioner have already filled the application form for VAT Amnesty Scheme, and the process of intimation letter by the department was also over, and the petitioner was even ve....
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....s to immediately provide details of C form to the first Appellate Authority, but the petitioner did not do the same and filed an application under the scheme on dated 11.01.2020 and himself ascertained Rs.20,37,771/- which was crystallized by the first Appellate Authority earlier. I say that pursuant to filing of the form by the petitioner the respondent authority intimated and confirmed the said amount to be payable by the petitioner and this the respondent authorities have intimated by an intimation letter on the portal which is attached by the petitioner at (page no. 56) of the petition. 12. I further say and submit that one important aspect of the matter is that the petitioner for the very first time provided the C forms to the First Appellate Authority on 28.02.2020 after getting its matter remanded from the Tribunal to Appellate Authority for considering C Forms, and on the very same day vide order dated 28.02.2020 the new assessment order was passed and the said aspect can be verified from the new orders passed by the Appellate Authority. Therefore, before submitting the C-Forms to the authority the petitioner have already filled the application form for VAT Amnesty Scheme....