2025 (12) TMI 643

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....ect scrutiny of returns filed beyond the prescribed period of limitation under the Maharashtra Value Added Tax Act, 2002? b) Whether the Sales Tax Tribunal had jurisdiction to direct scrutiny despite its finding in paragraph 24 of the impugned Order that the assessment is barred under Section 23(3) of the Maharashtra Value Added Tax Act, 2002, in the absence of any such enabling provision in the said Act, to sustain such directions? c) Whether the Sales Tax Tribunal erred in its finding that the binding nature of Judgments of the Apex Court can be ignored and overlooked on an incorrect presumption that it would not împact the outcome of the Judgment, particularly in light of Article 141 of the Constitution of India? ....

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....1 dealing with the process and period of limitation for cases relating to grant of refund? i) Whether, in the facts and circumstances of the present case, the Tribunal was justified in rejecting the Revenue's Application for rectification, even though, the same was moved on the ground that there was an error apparent on the face of record. 3. Mr. Thakar relying upon the The Addl. Commissioner Of Sales Tax Vat II Ms Mumbai Vs M/s Ortek Computers MVAXA No. 06 of 2024 disposed of on 15 January 2025 by the Co-ordinate Bench of this Court submitted that the issues now raised stand answered against the Revenue. 4. At least prima facie, upon perusal of the order of 15 January 2025, we find that the Revenue's Appeal was not admitted ....

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....an additional ground which persuades us to admit this Appeal, no doubt, by keeping open the above-referred issues to be urged at the stage of final hearing. 7. Considering that the Co-ordinate Bench in the case of M/s Ortek Computers (supra) was based on the premise that the Revenue had not challenged the decision in M/s. Om Shree Developers (supra), we now propose to examine the Revenue's Appeal in the case of M/s. Om Shree Developers (supra). 8. Mr Thakar further submitted that the challenge against the Tribunal's original order is barred by limitation, and even the decision of the Hon'ble Supreme Court in the case of Viraj Profiles Ltd. v. Addl. Commissioner of Sales Tax, Mumbai Civil Appeal No. 6879 of 2018, decided on 24 July 201....