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TMI Blog2018 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ition No.7961 of 2018 - - - Dated:- 31-7-2018 - S.C. DHARMADHIKARI SMT.BHARATI H. DANGRE, JJ. Mr. Sridharan, Senior Counsel a/w Mr. Jas Sanghvi i/b PDS Legal for the Petitioner. Mr. Sonpal, Special Counsel a/w Mrs. Shruti D. Vyas 'B' Panel Counsel for the State. P.C.: 1. This Writ Petition challenges an assessment order dated 26.03.2018 for the Assessment year 2013-2014. 2. At the very outset we indicated to Shri. Sridharan, learned Senior Counsel appearing for the petitioner, that in the teeth of multiple remedies available to the petitioner-dealer under the Scheme of the Maharashtra Value Added Tax Act, 2002 (for short 'MVAT Act'), we are extremely reluctant to interfere in Writ jurisdiction and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l ₹ 3,66,66,437/. Insofar as one billing document No.7103400270 dated 02.10.2013 in the F-Form DDFA 1755688 Lorry Receipt No.10985 dated 02.10.2012 the quantity transfered was 20.93 metric tones. The value of that was 23,55,026 in rupees. 4. Inadvertently and purely as a mistake in computation or in calculation, this authorized representative, a Chartered Accountant, pressed the figures on the computers while forwarding the Ereturn as ₹ 23,55,00,026/(Twenty Three Crores Fifty Five Lakhs and odd). He has given an explanation for that and has owned the mistake. This mistake was noticed during the course of the assessment and before it's finalization and hence the petitioner-dealer also alerted the assessment officer by a le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are ready and willing to grant a personal hearing to the petitioner's representative, but restricted to this issue of Stock Transfer. In that grab, no other issue or plea should be reintroduced. 8. After hearing both sides on this limited point, we are of the opinion that this Writ Petition can be conveniently disposed of by accepting the alternate and without prejudice proposal of the respondents. While accepting that alternate request and without prejudice proposal, we clarify that we have not endorsed any of the pleas of the petitioners as raised in the petition. Whether it was a calculation or arithmetical mistake or otherwise or is an attempt to reopen a completed assessment, will have to be determined by the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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