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2023 (4) TMI 493 - BOMBAY HIGH COURTTransitional Credit - Revision of return on MVAT for June 2017 - Petitioner noticed a discrepancy in the return filed in June 2017, and the Petitioner filed a revised return for the period June 2017 under section 20(4)(a) of the Maharashtra Value Added Tax (MVAT) Act, 2002 - HELD THAT:- As regards the notice dated 18 September 2019 issued under Rule 142(1) of the Central Goods and Services Tax (CGST) Rules, 2017 is concerned, the learned Special Counsel for the Respondents points out that show cause notice dated 18 September 2019 was not taken further, and the relevant notice is one dated 21 June 2022 issued under Rule 30 of the Maharashtra Value Added Tax (MVAT) Rules, 2005 in Form 309 upon which the impugned order is passed. In view of this clarification, it is not necessary to set aside notice dated 18 September 2019 and the same has been abandoned. There are no discussion in the impugned order as to whether the Petitioner is entitled to the term set of the transitional credit. The learned Special Counsel for the Respondents sought to argue that apart from the Circular, the statute would demonstrate that the Petitioner is not entitled to set of. The learned Counsel for the Petitioner contends that the statutory scheme would show that the Petitioner is entitled to set of and that this statute as it stands does not make any distinction between the regular return and revised return, and the circular being beyond the scope of the statute should not be relied upon apart from the reliance on the Circular No. 35A - It cannot be that the Authority passes an order without reasons, and then arguments are advanced in a writ jurisdiction at the first instance. If the Respondents proceed to exercise power under section 25 of the MVAT Act of 2002, will issue notice to the Petitioner as per law and pass necessary orders - petition disposed off.
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