TMI Blog2019 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Trade Circular would be considered by Respondent No.2 Commissioner of Sales Tax, the challenge to the Trade Circular for the present does not survive. However, all contentions are kept open. Needless to add, that as the application is made by the Petitioner under the Amnesty Scheme before 31 July 2019, it would be payment made under the Phase-I of the scheme. In the present facts, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, challenges a Circular No.40T of 2019 dated 20 July 2019 issued by Respondent No.2 Commissioner of Sales Tax under Section 19(1) of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 ( the Act ). 2. It is the case of the Petitioner that the impugned circular dated 20 July 2019 to the extent it has issued clarification with regard to the meaning of undispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government it was clarified by a Trade Circular dated 19 August 2004 wherein an identical provision though in the context of the Bombay Sales Tax Act and the Central Sales Tax as against the present dispute with regard to the MVAT Act and Central Sales Tax Act, had clarified that the same would be treated as a disputed tax. The Petitioner seeks to opt for the benefit of the amnesty scheme as avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.2 Commissioner would consider the representation and after hearing the Petitioner, decide on the above issue. Mr.Sonpal, on instructions of Mr.Pandhate, Assistant Commissioner of Sales Tax, states the Commissioner will take a decision on the representation filed by the Petitioner within 10 days of the representation being filed. The representation will be filed by the Petitioner within three d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is made by the Petitioner under the Amnesty Scheme before 31 July 2019, it would be payment made under the Phase-I of the scheme. Thereafter, in the present facts, the Petitioner's application would be considered as an application under the first phase as provided under Section 4 of the Act, even if further differential payment is made consequent to the order on representation by R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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