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2018 (8) TMI 1377 - GUJARAT HIGH COURTRecovery of Outstanding Dues - case of petitioner is that having been given the certificate under the Scheme and having accepted the payments, the department cannot start recoveries - time limitation. Held that:- It is undisputedly true that the petitioner applied for the benefit of the scheme for both the units. The application as well as the accompanying documents make this aspect sufficiently clear - It was perhaps the mistake on the part of the competent authority to include the petitioner's case for benefit under the scheme only in relation to Vapi Unit. Had the petitioner come within time and made the grievance about this distinction, we would have certainly examined the issue further. However, the petitioner willingly accepted such verdict of the competent authority and made payment only of the principal outstanding dues to Vapi Unit. In consequence, the petitioner would be correct in insisting that the interest and penalty relatable to the assessments of Vapi Unit become enforceable by virtue of operation of the scheme. It would not be possible to put back the clock. The scheme was for a limited period. The application had to be made within prescribed time. If the petitioner, at the relevant time, had approached the authority or the Court for being given benefit under the scheme also for Valsad Unit and had shown willingness to make further payments of principal tax dues in relation to such unit, things would have been different. Petition dismissed.
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