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TMI Blog2018 (8) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... t Valsad and another at Vapi for manufacturing bulk drugs and pharmaceutical formulations. Both the units were separately registered with the VAT authorities with separate TIN numbers. Various assessments for different assessment years were also carried out individually and separately. Both the units of the petitioner-company ran into financial difficulties and were unable to pay its VAT dues with interest and penalties. The Government of Gujarat under GR dated 12.05.2004 had introduced a scheme for relief to the sick industrial units registered with BIFR/GBIFR. This lapsed with passage of time. Under GR dated 15.07.2010, the Government issued a new scheme for State Tax benefits to sick companies. Subject to eligibility specified in the sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal amount from the date of issue of order. It is not in dispute that the petitioner did ad here to such time limit and make payment of the said sum of Rs. 47,84,032/-. 4. Despite this, the authorities issued impugned notices for recovery of dues of the petitioner which included the principal with interest and penalty relatable to Valsad Unit. The petitioner objected to these notices on the ground that having been given the certificate under the Scheme and having accepted the payments, the department cannot start recoveries. The petitioner would contend that the application for the benefit under the scheme was for both units. The department accepted the application pursuant to which, the petitioner made payments as per the order of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 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. However, the petitioner expects that no dudes relatable to Valsad unit assessments be recovered. This is simply not acceptable. Accepting the petitioner's request would amount to waiver of full tax including interest and penalty in Valsad unit. This is not the purport of the scheme. 7. It would not be possible to put back the clock. The scheme was for a limited period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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