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2023 (4) TMI 1010 - BOMBAY HIGH COURTValidity of demand - incorrect audit report - Maintainability of writ petition in lieu of statutory appeal against an order rendered in exercise of power under Section 32A of the Maharashtra Value Added Tax Act, 2002 - HELD THAT:- The sine qua non for invoking the jurisdiction under Section 32A of the VAT Act is that the assessee shall have agreed with, and accepted, the recommendations made by his Accountant. It is the acceptance by the assessee, which in a sense is an admission of the liability, that clothes the authority with the jurisdiction to proceed under Section 32A of the VAT Act and obviates the need to take recourse to the adjudicatory and adversarial regime statutorily provided. The finding recorded in the order impugned that the assessee has accepted the liability clearly militates against plain and unambiguous disagreement recorded in the audit report. We have not come across any other material warranting any other view. The provision of sub-section(2) of Section 32A of the VAT Act only provides that as regards the liability which is deemed to have been admitted in view of the provisions of sub-section (1) of Section 32A, the interest regime of Section 30 shall come into play mutatis mutandis. There are no other or further significance of sub-section (2). The demand impugned is without jurisdiction - Petition allowed.
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