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2021 (7) TMI 970 - HC - VAT and Sales TaxInterest on amount claimed - entire case of the petitioner is that the amount which the respondents had claimed under the provisions of The Goa Value Added Tax Act, 2005 was already with the respondents and therefore, there was no question of claiming any interest on the said amount - HELD THAT - The Tribunal, after having accepted the petitioner's case that there was no valid consideration of their main contention or that there was no reason assigned for rejection of his main contention, would have remanded the matter to the Assistant Commissioner of Commercial Taxes and Appellate Authority and not the Commissioner to exercise power under Section 25(4) of the said Act. The impugned order is modified and it is directed that the petitioner's appeal before the Assistant Commissioner of Commercial Taxes and Appellate Authority to restore and for the reasons the matter shall stand remanded to the Assistant Commissioner of Commercial Taxes and Appellate Authority for fresh disposal in accordance with law and by complying with the direction in the Tribunal's impugned Order dated 23/06/2020. The rule is disposed off.
Issues:
Challenge to judgment and order made by Administrative Tribunal in Value Added Tax Appeal, consideration of remission of interest under Section 25(4) of The Goa Value Added Tax Act, 2005, remand of the matter to the Commissioner instead of the Assistant Commissioner of Commercial Taxes and Appellate Authority, modification of the impugned order, direction for fresh disposal of the appeal, timeline for disposal of the appeal, clarification that the Court has not adjudicated on the merits of the case. Analysis: The High Court of Bombay heard the petitioner's challenge against the judgment and order dated 23/06/2020 made by the Administrative Tribunal in Value Added Tax Appeal No.1 of 2018, which disposed of the petitioner's challenge to the order dated 12/10/2017 made by the Assistant Commissioner of Commercial Taxes and Appellate Authority. The petitioner contended that the amount claimed under The Goa Value Added Tax Act, 2005 was already with the respondents, and thus, no interest was payable. The Tribunal agreed that the Appellate Authority had not properly considered the petitioner's contention and remanded the matter to the Commissioner to consider whether the petitioner should get remission of interest under Section 25(4) of the said Act. The petitioner argued that the issue of remission was not irrelevant and that their contention of no interest being payable should be reconsidered by the Assistant Commissioner of Commercial Taxes and Appellate Authority. The Court agreed with the petitioner and modified the impugned order dated 23/06/2020, directing that the petitioner's appeal be restored before the Assistant Commissioner of Commercial Taxes and Appellate Authority for fresh disposal. The Court clarified that it had not assessed the merits of the case, leaving all contentions open for determination by the Assistant Commissioner of Commercial Taxes and Appellate Authority. Furthermore, the Court set a timeline for the expeditious disposal of the appeal, instructing the Assistant Commissioner of Commercial Taxes and Appellate Authority to decide the matter within four months from the date of the judgment. The Court emphasized that all parties should act based on an authenticated copy of the order, and no costs were awarded in the case. This comprehensive judgment ensures a fair reconsideration of the petitioner's contentions and provides clear directions for the further proceedings before the Assistant Commissioner of Commercial Taxes and Appellate Authority.
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