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TMI Blog2023 (10) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 15.2.2020 for A.Y. 2011-2012, and for A.Y. 2012-13. Since, the order under Amnesty-2019 Scheme was to be passed latest by 15.2.2020, the authority passed an order on 15.2.2020 after verification of the C forms which was available on record and therefore, in our opinion there is no illegality committed. Moreover, heavy reliance placed by the petitioner on the certificate dated 17.2.2020 at Annexure G is of no consequences since the same was made available after 15.2.2020 i.e. after the cutoff date to pass the order. Therefore, accepting the request or the prayer made by the petitioner would amount to extending the benefit of the scheme beyond the due date which is not permissible under law and, therefore, we do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders, in the captioned writ petitions are as follows: Sr. No. SCA No. Date of the impugned order Assessment Year Demand raised 1. 91 of 2021 15.2.2020 29.5.2020 2011-2012 Rs. 7,39,88,028/- 2. 87 of 2021 15.2.2020 29.5.2020 2012-2013 Rs. 64,87,3291/- 4. Since the issue involved in both these petitions are similar, they are heard and decided by this common order. 5. For the sake of convenience, facts stated in Special Civil Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amnesty Scheme-2019, in part raising the demand of Rs. 7,39,88,0281/-. (c) The petitioner preferred rectification application on the ground that the evidence in the form of certificate dated 17.02.2020 was not considered and therefore there is an error apparent on the record. Respondent No. 3 rejected the rectification application by an order dated 29.5.2020. Aggrieved by the order dated 15.2.2020 partly allowing the application in Amnesty Scheme-2019 and order dated 29.5.2020 rejecting the application seeking rectification for A.Y. 2011-12, the captioned writ petition is filed. Similar facts are obtained for A.Y 2012-13. 7. Heard Mr. D.K. Trivedi, learned advocate for the petitioner. He submitted that non-consideration of appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Tamil Nadu indicates the date of issue, which is prior to the decision of the authority dated 15.2.2020. Even the C forms have been issued prior to the filing of application under Amnesty Scheme which is evident from the certificate dated 17.2.2020, therefore, the authority had erred in not considering the same. Therefore, non-consideration of certificate dated 17.02.2020, is error apparent on record and the order dated 29.05.2020 also deserves to be quashed and set aside. 8. On the other hand, learned AGP Ms. Shah relying upon the affidavit submitted that as per clause 5.2. of the Amnesty scheme - 2019, appeal is prohibited against the order passed pursuant to the said scheme. Therefore, petition itself is not maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly rejected the rectification by an order dated 29.5.2020. She, therefore, submitted that no interference of this Court is required. 9. Having considered the above, following facts have been noticed. (a) The petitioner assessee was assessed under the provisions of Gujarat Value Added Tax Act for A.Y. 2011-212 by an order dated 19.3.2016 raising the demand of Rs. 6,58,18,097/-. Against the order of assessment dated 19.3.2016, the petitioner preferred an appeal. It is also case of the petitioner that along with appeal, he had filed evidence in support of C forms for interstate sales. (b) During pendency of the appeal, the State introduced Vera Samadhan Yojna- 2019 (Amnesty Scheme-2019) on 6.12.2019. There were certain co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 before the appellate authority and the dealer would not be permitted to submit any C forms after 10.1.2020. Clause 5.1.4, provides that the C forms will be verified from the TINXSYS website or on the basis of available report provided by the State issuing such C form. Clause 5.1.5, provides that the appellate authority is to issue an order latest by 15.2.2020. In other words, the authority shall have to pass an order on or before 15.2.2020. Thus, the Scheme- 2019, will be in operation till 15.02.2020 (e) Further, in the order dated 15.2.2020, it is stated that the authority at the time of assessment had made verification in relation to C forms by sending someone to various States or through other means like letters, E - m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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