TMI Blog2019 (8) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... sing and Oil Industries Ltd.[ 2012 (5) TMI 152 - BOMBAY HIGH COURT ] would be rendered ineffective in case the Petitioner opts for the Amnesty Scheme is not justified. Petition disposed off. - WRIT PETITION NO. 1967 OF 2019 - - - Dated:- 30-7-2019 - M.S. SANKLECHA S.C. GUPTE, JJ. Mr. Nikhil Rungta I/b. Rajat Gupta for Petitioners. Mr. V.A. Sonpal, Special Counsel for State. P.C. : This petition, under Article 226 of the Constitution of India, challenges the order dated 29 March 2019 passed by Assistant Commissioner of Sales Tax under the Maharashtra Value Added Tax, 2002 ('the Act'). 2. At the very outset, we informed the Petitioners that we were not inclined to enterta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department will identify the Defaulters namely, registered selling dealers who have not paid the full amount of tax due in the Government Treasury either by not filling their returns at all or by filing returns but not paying the full tax due (i.e. short filing ) or where returns are filed but sales to the concerned dealers are not shown (i.e. undisclosed sales ). 2) Set off will be denied to dealers where at any stage in the chain of sales a tax invoice/certificate by a Defaulter is or has been relied on : a) In the event of no returns having been filed by the Defaulter, the dealers will be denied the corresponding set off; b) In the case of short filing, dealers who have purchased from the Defaulter wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers denied set off will also be given the names of the concerned Defaulter(s); 6) The above does not apply to transactions by dealers where the certificate/invoice issued is not genuine (including hawala transactions). In such cases, no set off will be granted to the dealer claiming to be a purchaser; 7) The above should not prevent dealers from adopting such remedies as are available to them in law against the Defaulters. 4. It is the Petitioner's case that in terms of the assurance given to the court, the State should proceed against the defaulting dealers and on recovery of such input tax from the dealers, the refund will be given by the Sales Tax Department to the assessee, who has been denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court in Mahalakshmi Cotton Ginning Pressing and Oil Industries Ltd. (supra) would be rendered ineffective in case the Petitioner opts for the Amnesty Scheme is not justified. As the amounts recovered will be paid over to the Petitioner in terms of para 51 of the decision of this court in Mahalakshmi Cotton Ginning Pressing and Oil Industries Ltd. (supra), it would not be a refund under the Amnesty Scheme. However in fairness the disbursement of the amounts collected from the defaulting sellers would be limited to the proportionate extent of input credit disallowed and after taking into account the amount of benefit of waiver of tax obtained by the Petitioner under the Amnesty Scheme. 8. The petition is disposed of in the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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