2019 (4) TMI 467 - AAAR - VAT and Sales Tax

Application for withdrawal of appeal - recovery of Arrears of Tax, Interest, Penalty or Late Fee - Held that - The appellants want to avail of the benefit of the Maharashtra Ordinance No. V of 2019 dated 06th March, 2019 passed by the Government of Maharashtra i.e. Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019, we allow the appellants to withdraw the appeals - appeal dismissed as withdrawn.

Summary

Issues:
Withdrawal of appeals for availing benefit of Maharashtra Settlement of Arrears of Tax Ordinance, 2019.

Analysis:
The judgment pertains to applications filed by the appellants for withdrawal in all appeals before the Appellate Authority. The appellants sought to withdraw the appeals unconditionally in order to avail the benefit of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019, passed by the Government of Maharashtra. The appellants cited the condition of the settlement scheme which required pending appeals to be withdrawn unconditionally for availing its benefits. The appellants' request for withdrawal was unopposed by the respondents. Consequently, the Appellate Authority allowed the appellants to withdraw the appeals, noting that the respondents had no objection to the withdrawal. The appeals were disposed of as 'Withdrawn' in light of the appellants' intention to benefit from the settlement scheme.