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TMI Blog2019 (8) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... T ]. The apprehension of Mr.Rungta that the assurance given by the State to this court in Mahalakshmi Cotton Ginning Pressing and Oil Industries Ltd.[ 2012 (5) TMI 152 - BOMBAY HIGH COURT ] would be rendered ineffective in case the Petitioner opts for the Amnesty Scheme is not justified. Petition disposed off. - M.S. SANKLECHA S.C. GUPTE, JJ. Mr. Nikhil Rungta I/b. Rajat Gupta for Petitioners. Mr. V.A. Sonpal, Special Counsel for State. P.C. : This petition, under Article 226 of the Constitution of India, challenges the order dated 29 March 2019 passed by Assistant Commissioner of Sales Tax under the Maharashtra Value Added Tax, 2002 ('the Act'). 2. At the very outset, we informed the Petitioners that we were not inclined to enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lters namely, registered selling dealers who have not paid the full amount of tax due in the Government Treasury either by not filling their returns at all or by filing returns but not paying the full tax due (i.e. short filing ) or where returns are filed but sales to the concerned dealers are not shown (i.e. undisclosed sales ). 2) Set off will be denied to dealers where at any stage in the chain of sales a tax invoice/certificate by a Defaulter is or has been relied on : a) In the event of no returns having been filed by the Defaulter, the dealers will be denied the corresponding set off; b) In the case of short filing, dealers who have purchased from the Defaulter will be granted set off pro rata to the tax paid; c) In the case of undis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by dealers where the certificate/invoice issued is not genuine (including hawala transactions). In such cases, no set off will be granted to the dealer claiming to be a purchaser; 7) The above should not prevent dealers from adopting such remedies as are available to them in law against the Defaulters. 4. It is the Petitioner's case that in terms of the assurance given to the court, the State should proceed against the defaulting dealers and on recovery of such input tax from the dealers, the refund will be given by the Sales Tax Department to the assessee, who has been denied the input tax credit. This even without the assessee making an application for refund. The Petitioner apprehends that if it does opt for Amnesty Scheme, it would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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