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TMI Blog2023 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 18 September 2019 was not taken further, and the relevant notice is one dated 21 June 2022 issued under Rule 30 of the Maharashtra Value Added Tax (MVAT) Rules, 2005 in Form 309 upon which the impugned order is passed. In view of this clarification, it is not necessary to set aside notice dated 18 September 2019 and the same has been abandoned. There are no discussion in the impugned order as to whether the Petitioner is entitled to the term set of the transitional credit. The learned Special Counsel for the Respondents sought to argue that apart from the Circular, the statute would demonstrate that the Petitioner is not entitled to set of. The learned Counsel for the Petitioner contends that the statutory scheme would show that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods and filing monthly returns. The Petitioner had submitted its monthly return. According to the Petitioner, the Petitioner noticed a discrepancy in the return filed in June 2017, and the Petitioner filed a revised return for the period June 2017 under section 20(4)(a) of the Maharashtra Value Added Tax (MVAT) Act, 2002. 3. After the GST regime was brought into force, the Petitioner filed GST Transition Form -1. In Trans -1, the Petitioner carried forward the unadjusted closing balance of VAT credit declared in the revised VAT return for the period June 2017 till the GST regime was brought into force. The Petitioner received a notice from the department on 29 October 2018 under the provisions of the MVAT Act of 2002 calling upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax (CGST) Rules, 2017 is concerned, the learned Special Counsel for the Respondents points out that show cause notice dated 18 September 2019 was not taken further, and the relevant notice is one dated 21 June 2022 issued under Rule 30 of the Maharashtra Value Added Tax (MVAT) Rules, 2005 in Form 309 upon which the impugned order is passed. In view of this clarification, it is not necessary to set aside notice dated 18 September 2019 and the same has been abandoned. 7. Turning now to the impugned order passed under section 25 of the MVAT Act of 2002. Section 25 states that after any order, including an order under section 25 or any order in appeal, is passed under the MVAT Act of 2002 by any officer or person subordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the regular return and revised return, and the circular being beyond the scope of the statute should not be relied upon apart from the reliance on the Circular No. 35A. 10. The arguments advanced before us are entirely different from the foundation of the impugned order, which has solely relied upon the Circular. Considering the nature of the power, as we have referred to above, the order should be self-speaking. It cannot be that the Authority passes an order without reasons, and then arguments are advanced in a writ jurisdiction at the first instance. Furthermore, the Petitioner before us is not the one who is delaying the payment of taxes. Remand is also necessary to highlight the need to give a reasoned order. The learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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