9911796707
TMI Blog2023 (9) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... ax in rejecting the Petitioner s application under Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019. It does not furnish any reasons whatsoever to disentitle the Petitioner for such settlement. Insofar as the refund adjustment order is concerned, it also appears that the Deputy Commissioner has proceeded to issue such orders patently without jurisdiction as he could not have assumed jurisdiction of an authority under the 1962 Act. On such count, the impugned refund adjustment order is rendered bad and illegal. It appears that although such refund order is passed on 25th July 2019, the Deputy Commissioner has proceeded to exercise jurisdiction under Rule 51 of the Bombay Tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and validity thereof be pleased to quash and set aside the Amnesty rejection order dated 21/08/2019 passed by the Respondent No. 2; (c) this Hon ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 2 to grant benefit of Amnesty Scheme to the petitioner. 2. The primary contention as urged on behalf of the Petitioner in assailing the impugned order dated 21st August 2019 passed by the Deputy Commissioner of State Tax rejecting the application filed by the Petitioner under Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 1 3 (2) Financial year for which settlement is sought 2 0 1 2 - 1 3 3. I have gone through the application for settlement and I am prima-facie of the opinion that the application for settlement of arrears of tax, interest, penalty or late fee is not in accordance with the provisions of this Ordinance. Therefore, a show-cause notice was issued on 02-08-2019 which was properly served on 02-08-2019. Shri Kabra (C.A.) of M/s. ARMSTRONG INFRASTRUCTURE PV attended and submitted a written reply or at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply affidavit in opposing the present petition. 5. We have perused the reply affidavit. However, the reply affidavit does not justify order dated 21st August 2019 passed by the Deputy Commissioner of State Tax in rejecting the Petitioner s application under Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019. It does not furnish any reasons whatsoever to disentitle the Petitioner for such settlement. Insofar as the refund adjustment order is concerned, it also appears that the Deputy Commissioner has proceeded to issue such orders patently without jurisdiction as he could not have assumed jurisdiction of an authority under the 1962 Act. On such count, in our opinion, the impugned refu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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