9911796707
TMI Blog2023 (4) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... 92 OF 2021, 2194 OF 2021, 3727 OF 2021, 2561 OF 2021, 24664 OF 2022, 56 OF 2023, 439 OF 2022, 446 OF 2022, 322 OF 2022, 5231 OF 2022, AND CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5600 OF 2021, 5546 OF 2022, 5547 OF 2022, 5548 OF 2022, 5549 OF 2022, 5550 OF 2022, 1985 OF 2021, 582 OF 2023, 9326 OF 2021, 9340 OF 2021, 9341 OF 2021, 9339 OF 2021, 4691 OF 2021, 3685 OF 2020, 3686 OF 2020, 261 OF 2022, 260 OF 2022, 9428 OF 2021 Mr. Ratan Samal with Mr. Manohar Samal, Advocates for the Petitioners in WPs No. 2161/2021, 446/2022 and 439/2022. Mr. Bharat Raichandani with Ms. Prachi Dhanani and Ms. Juhi Bahirwani i/by M/s Veritas Legal, Advocates for the Petitioners in WP No. 1749/2021. Mr. Bharat Raichandani with Mr. Rishabh Jain i/b M/s UBR Legal, Advocates for the Petitioners in WP No. 3792/2021 and WPL No. 6743/2022, WPL No. 7052/2022. Ms. Nikita Badheka a/w. Mr. Parth Badheka and Ms. Lata Nagal, Advocates for the Petitioners in WPLs No. 24664/2022 and 56/2023. Mr. Arya Anil i/by Mr. Sriram Sridharan, Advocates for the Petitioners in WPs No. 2194/2021, 2387/2021, 2512/2021, 4053/2022, 4055/2022, 2561/2021, 3727/2021, 7052/2022. Mr. Sharad Bhattad with Mr. Shashikant Gaikwad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been passed against the Petitioners, holding that the tax is leviable under the MVAT Act of 2002. Challenging this order of assessment, the Petitioners are before us. 3. By Administrative order, the Writ Petitions were pending at Aurangabad and Nagpur Bench, have been transferred to the Principal Seat to be heard along with Writ Petition No. 2512 of 2021 (Modi Car Agencies Pvt. Ltd. vs. The State of Maharashtra and Ors.). 4. The common thread in these Petitions is a question as to the applicability of VAT to the charges as specified above. In some cases, the Assessing Officer has relied on the Advance Ruling Authority's decision under the MVAT Act of 2002 in the case of M/s. B. U. Bhandari Auto dated 20 June 2018, wherein the Advance Ruling Authority has held that VAT is applicable on these charges. In some of these orders, though there is no direct reference to this Advance Ruling, an identical position of law has been accepted and made the basis thereof. 5. While these challenges to Petitions are pending, subsequent developments have occurred. That is, order passed by the Advance Ruling Authority in the case of M/s. B.U. Bhandari Auto Private Limited Vs. The State of Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dari Auto. 7. We note that there has been no challenge to the decision of the Tribunal in M/s. B.U. Bhandari Auto and we have not been informed of any such challenge. Therefore, we proceed based on the Tribunal's decision to consider its implications for the Petitioners. Furthermore, it has not been debated before us that the Tribunal's decision in the case of M/s. B.U. Bhandari Auto has not changed the nature of the litigation following the challenge to the assessment orders passed against each Petitioner, directly or indirectly. 8. The learned Counsel for the Petitioners place reliance on the order M/s. B. U. Bhandari Auto and contend that this order answers the issue raised by the Petitioners in their favour and the impugned orders of Assessment be quashed and set aside so also the tax demand. The learned Counsel for the Respondent-State contends that the decision of the Tribunal in the case of M/s. B. U. Bhandari Auto cannot be directly made applicable to the case of the Petitioners as under Section 55 of the MVAT Act, the decision of the Advance Ruling Authority would apply to others only if they are considered as similarly situated, and therefore, without this enqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on all the officers, including the appellate authority or, as the case may be, on the Advance Ruling Authority in respect of the similarly situated persons. (b) The Advance Ruling of the Advance Ruling Authority shall be binding on all the officers, including the appellate authority, other than the Commissioner, in respect of the similarly situated persons. (9) The Commissioner or, as the case may be, the Advance Ruling Authority, may direct that the Advance Ruling shall not affect the liability of the applicant or, if the circumstances so warrant of any other person similarly situated, as respects any sale or purchase effected prior to the Advance Ruling. (10) The Appeal against the Advance Ruling Order shall lie to the Tribunal and shall be subject to the conditions prescribed. (11) Notwithstanding anything contained in this Act, no Appeal shall be entertained under any circumstances whatsoever, after the date of expiry of period of thirty days from the date of communication of the Advance Ruling Order to the Applicant. (12) The Advance Ruling order passed by the Advance Ruling Authority shall be subject to any directions or, as the case may be, instructions, issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b): Provided that, no order under this sub-section shall be passed unless an opportunity of being heard is given to the applicant. (15) The regulations regarding the procedure to be followed shall be formulated by the Commissioner." Thus, Section 55 of the MVAT Act provides for Advance Ruling, which allows an applicant to apply to the Commissioner for Advance Ruling on the specified question. The application must be made in the prescribed form and manner, stating the question on which the Advance Ruling is sought, as prescribed under sub-section (1). The Commissioner will then constitute the Advance Ruling Authority, comprising three officials not below the rank of Joint Commissioner, by notification in the Official Gazette, for giving Advance Rulings. This procedure is provided in Section 55(3) to Section 55(7). According to Section 558(a), the Advance Ruling is binding on all officers, including the appellate authority and the Advance Ruling Authority, regarding similarly situated persons. Section 55(10) provides that appeal against the Advance Ruling Order shall lie to a Tribunal, and the order passed in such an appeal would be binding on similarly situated cases. 10. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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