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2023 (9) TMI 446 - HC - VAT and Sales TaxBenefit of Vera Samadhan Yojana-2019 - Short payment of tax - after filing of the return it was noticed that there was an error in tax computation - HELD THAT - Considering the material on record it is not in dispute that the petitioner has paid the entire amount of the outstanding dues as per the corrected intimation and assessment order prior to the date prescribed under the Vera Samadhan Yojna-2019 i.e. 31.08.2021. The petitioner has also deposited Rs. 1, 31, 643/- on 5th March 2021 after the assessment order was passed on 31.12.2020. Thus the petitioner has deposited the entire amount as per the assessment order. The petitioner is entitled to the benefit of the Vera Samadhan Yojana- 2019 and merely because the respondent No. 3 has changed the figure of payment to be made by the petitioner in the intimation as the figure shown in the in the intimation was erroneous cannot come in way of the petitioner in the facts of the case to deny the benefit of the Vera Samadhan Yojna-2019 Scheme which is a benevolent scheme for the assessees floated by the State of Gujarat so as to see that the principal amount of tax is recovered on waiver of interest and penalty if any so as to reduce the future litigation. The impugned communication dated 20.07.2022 is hereby quashed and set aside - Petition allowed.
Issues:
The issues involved in the judgment are related to the application of an amnesty scheme named "Vera Samadhan Yojana-2019" for settlement of tax disputes under different tax laws, specifically the Entry Tax Act, VAT Act, and GST Act. The main contention revolves around the correct payment of outstanding tax liabilities by the petitioner to avail the benefits of the scheme. Issue 1: Application of Vera Samadhan Yojana-2019 The petitioner, a Private Limited Company and distributor of Hyundai Car, applied for the Vera Samadhan Yojana-2019 to settle tax disputes under the Entry Tax Act. The petitioner claimed to have paid the total outstanding tax amount as corrected by the Jurisdictional Officer within the stipulated time before 31.08.2021, entitling them to the waiver of interest and penalty as per the scheme. Issue 2: Correctness of Payment and Rejection of Application The respondent contended that the petitioner did not pay the correct outstanding amount as per the intimation letter generated online, which was crucial for availing the benefits of the Vera Samadhan Yojana-2019. The respondent rejected the petitioner's application on the grounds of non-compliance with the payment requirements specified in the scheme. Judgment Summary: The High Court of Gujarat, after considering the arguments presented by both parties, ruled in favor of the petitioner. The court acknowledged that the petitioner had indeed paid the entire outstanding dues as per the corrected intimation and assessment order before the scheme's deadline of 31.08.2021. The court noted the detailed payment schedule provided by the petitioner, totaling Rs. 1,48,54,833, along with an additional payment of Rs. 1,31,643 made after the assessment order. The court emphasized that the petitioner's compliance with the actual outstanding amount, as determined by the assessment order, was sufficient to qualify for the benefits of the Vera Samadhan Yojana-2019. The court highlighted that the error in the online intimation letter did not negate the petitioner's fulfillment of the payment obligations under the scheme. Therefore, the court quashed and set aside the impugned communication dated 20.07.2022, directing the respondents to grant the petitioner the benefits of the scheme within eight weeks from the date of the order. This summary provides a detailed overview of the issues involved in the judgment, the arguments presented by both parties, and the final decision rendered by the High Court of Gujarat regarding the application of the Vera Samadhan Yojana-2019.
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