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2023 (10) TMI 1296 - GUJARAT HIGH COURTRejection of application, partly, under Vera Samadhan Yojna, 2019 (Amnesty Scheme- 2019) for A.Y. 2011- 12 and A.Y. 2012-13 - issuance of C-Forms or not - HELD THAT:- In this case, the respondent verified the ‘C’ form through “TINXSYSY” website resulting into allowing the ‘C’ forms of Rs. 1,45,87,986/- (without tax) and disallowing the amount of Rs. 1,85,82,948/- (without tax). Thus, the verification by the respondents was made prior to the passing of the order dated 15.2.2020 for A.Y. 2011-2012, and for A.Y. 2012-13. Since, the order under Amnesty-2019 Scheme was to be passed latest by 15.2.2020, the authority passed an order on 15.2.2020 after verification of the ‘C’ forms which was available on record and therefore, in our opinion there is no illegality committed. Moreover, heavy reliance placed by the petitioner on the certificate dated 17.2.2020 at Annexure ‘G” is of no consequences since the same was made available after 15.2.2020 i.e. after the cutoff date to pass the order. Therefore, accepting the request or the prayer made by the petitioner would amount to extending the benefit of the scheme beyond the due date which is not permissible under law and, therefore, we do not find any error in the order passed by the authority dated 15.2.2020. Further, the rectification application was rightly rejected by observing that there is no error apparent on the face of the record which requires rectification. There are no illegality in the orders dated 15.2.2020 and 29.5.2020 - petition dismissed.
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