2023 (9) TMI 446 - GUJARAT HIGH COURT

Benefit 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.