2023 (10) TMI 1296 - HC - VAT and Sales Tax

Rejection of application, partly, under Vera Samadhan Yojna, 2019 (Amnesty Scheme- 2019) for A.Y. 2011- 12 and A.Y. 2012-13 - issuance of C-Forms or not - HELD THAT - In this case, the respondent verified the C form through TINXSYSY website resulting into allowing the C forms of Rs. 1,45,87,986/- (without tax) and disallowing the amount of Rs. 1,85,82,948/- (without tax). Thus, the verification by the respondents was made prior to the passing of the order dated 15.2.2020 for A.Y. 2011-2012, and for A.Y. 2012-13. Since, the order under Amnesty-2019 Scheme was to be passed latest by 15.2.2020, the authority passed an order on 15.2.2020 after verification of the C forms which was available on record and therefore, in our opinion there is no illegality committed. Moreover, heavy reliance placed by the petitioner on the certificate dated 17.2.2020 at Annexure G is of no consequences since the same was made available after 15.2.2020 i.e. after the cutoff date to pass the order. Therefore, accepting the request or the prayer made by the petitioner would amount to extending the benefit of the scheme beyond the due date which is not permissible under law and, therefore, we do not find any error in the order passed by the authority dated 15.2.2020. Further, the rectification application was rightly rejected by observing that there is no error apparent on the face of the record which requires rectification. There are no illegality in the orders dated 15.2.2020 and 29.5.2020 - petition dismissed.

Summary

Issues:
The judgment involves challenges to an order passed by respondents regarding applications under Vera Samadhan Yojna, 2019 (Amnesty Scheme-2019) for A.Y. 2011-12 and A.Y. 2012-13, which were only partially allowed. The petitioners seek direction for reconsideration of their appeals after presenting evidence of issued 'C' forms.

Details of the Judgment:

Issue 1: Application under Amnesty Scheme-2019
The petitioner, involved in manufacturing and selling ceramic products, faced an assessment raising a substantial demand for inter-State sales. An appeal was made along with evidence of 'C' forms issuance. The Amnesty Scheme-2019 was introduced, and the petitioner applied, leading to a partial acceptance of the application. The petitioner contended that evidence like a certificate dated 17.02.2020 was not considered, leading to a rejection of a rectification application. The court heard arguments from both sides regarding the non-consideration of evidence and the requirements of the Amnesty Scheme.

Issue 2: Compliance with Amnesty Scheme-2019
The Assistant Government Pleader argued that the petitioner's appeal was not maintainable under the Amnesty Scheme due to specific conditions, including the submission of 'C' forms details by a specified date. The authority verified 'C' forms through various means and issued an order within the scheme's timeline. The AGP emphasized that the subsequent certificate dated 17.2.2020 was irrelevant as it was obtained after the scheme's deadline. The rejection of the rectification application was supported by the AGP as no apparent error was found.

Conclusion:
The court noted that the petitioner's claims did not demonstrate any illegality in the orders dated 15.2.2020 and 29.5.2020. The judgment highlighted that extending benefits beyond the scheme's deadline was impermissible under the law. Consequently, the petitions were dismissed, affirming the decisions made under the Amnesty Scheme-2019.