TMI Blog2018 (8) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... we would have certainly examined the issue further. However, the petitioner willingly accepted such verdict of the competent authority and made payment only of the principal outstanding dues to Vapi Unit. In consequence, the petitioner would be correct in insisting that the interest and penalty relatable to the assessments of Vapi Unit become enforceable by virtue of operation of the scheme. It would not be possible to put back the clock. The scheme was for a limited period. The application had to be made within prescribed time. If the petitioner, at the relevant time, had approached the authority or the Court for being given benefit under the scheme also for Valsad Unit and had shown willingness to make further payments of principal ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the scheme, the Government would include only the principal tax and waive the interest and penalty. There was a time limit for applying for the benefits of the said scheme. The petitioner applied within time so permitted. In such application dated 27.06.2011, the petitioner made no distinction between the two units viz. Vapi and Valsad units. The detailed statement of the outstanding dues showing separately the principal amount, interest and penalty which was annexed along with said application Annexure 4 also included reference to both the units separately. 3. For whatever reason the competent authority accepted the petitioner's request for amnesty under the said Scheme only for Vapi unit. Accordingly, a Nodal certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand, the department pointed out that the petitioner's both units situated at Valsad and Vapi were separately registered with the VAT authorities and with separate TIN numbers. They were assessed separately year after year. The certificate issued by the competent authority covered only the dues of the Vapi unit. Valsad unit has never been granted the amnesty. 5. It is undisputedly true that the petitioner applied for the benefit of the scheme for both the units. The application as well as the accompanying documents make this aspect sufficiently clear. However , for whatever reason the competent authority issued the Nodal certificate and thereafter the final certificate only for Vapi unit. The entire computation assessment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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