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2022 (3) TMI 584 - MADRAS HIGH COURTSeeking waiver of amount payable towards non submission of 'C' forms - HELD THAT:- In the instant case, the first appellant is yet to concur with the concessions sought for by the respondent. Further, the recommendation made by the 2nd appellant to the 1st appellant does not include the concession for non-payment of the applicable tax with regard to the non filing of Form 'C'. It is further contended that the claim of the Department is not regarding any concession granted under clause 10 (B) 8 of the BIFR Scheme, but regarding full tax applicable towards non-filing of 'C' Form. The provision under clause 10 (B) 10 of the BIFR Scheme grants concession only with regard to condoning the delay in payment of tax for non-filing of 'C' Form and not dispensing with the tax liability itself and that the exemption as contemplated in clause 10 (B) 10 is related to interest for delayed payment of difference tax rate and not the tax component itself - The respondent ought to have filed the declaration in Form C, to avail the concessional rate, unless that was done, the benefit of the concessional rate, as claimed by the dealer, cannot be given. The amount of ₹ 80.42 lakhs is due based on the assessment made for non-production of C forms and the respondent is under an obligation to pay such amount but without considering the same, the learned Judge has issued positive direction in line with the claim of the respondent. Hence, the learned Government Advocate prayed to set aside the order of the learned Judge and to direct the respondent to pay the sum of ₹ 80.42 lakhs along with interest at 2% due thereon till the date of payment. There is no reason for entertaining this writ appeal, since there is no positive direction issued by the learned Judge in the order, which is impugned herein - the learned Judge only directed the appellants to consider the waiver application with regard to levy of penalty and interest etc., and such a direction issued needs no interference by this Court - petition disposed off.
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