9911796707
TMI Blog2023 (9) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah waives service of notice of rule. 3. Having regard to the controversy narrated in narrow compass, with the consent of the learned advocates of both the sides, the matter is taken-up for hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned letter dated 20.7.2022 (Annexed at Annexure A)and the Respondents may please be directed to grant benefit of Vera Samadhan Yojana-2019. B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No. 1-State of Gujarat announced an amnesty Scheme named as "Vera Samadhan Yojana-2019" for settlement of the disputes under different tax laws including the Entry Tax Act. The said Scheme was substituted by resolution dated 06.12.2019. 5.3 As per the amended Scheme, on payment of principal tax amount, waiver of interest and penalty was admissible. The petitioner was accordingly entitled to credit of tax already paid prior to the Scheme. The said Scheme was extended from time-to-time and ultimately, expired on 31.08.2021. 5.4 The petitioner availed the benefit of the Scheme and filed an application for the period from 01.06.2017 to 30.06.2017 stating that the total tax liability for the month was Rs. 1,80,75,735/- and the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has paid the dues as determined by the assessment order passed on 31.12.2020 for the period from 01.04.2017 to 30.06.2017. 5.10 However, the respondent No. 3, by impugned letter dated 20.07.2022, rejected the application of the petitioner under the 'Vera Samadhan Yojana-2019' on the ground that the petitioner did not pay full payment against the outstanding amount intimated to the petitioner vide intimation letter generated online. Being aggrieved, the petitioner has filed this petition. 6. Learned advocate Mr. Sheth for the petitioner submitted that the petitioner has paid the entire outstanding amount as corrected by the respondent No. 3 on the intimation letter on being pointed out the error in the said letter within the stip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad admittedly not paid the amount of Rs. 1,80,75,735/- as per the intimation letter generated online and accordingly the petitioner is not entitled to the benefit of the Vera Samadhan Yojna- 2019. 9. Having heard learned advocates for the respective parties hand considering the material on record it is not in dispute that the petitioner has paid the entire amount of the outstanding dues as per the corrected intimation and assessment order prior to the date prescribed under the Vera Samadhan Yojna-2019 i.e. 31.08.2021. The petitioner has paid the following amount on various dates amounting to Rs. 1,48,54,833/-. Planet Automotive Pvt Ltd Entry Tax Month Paid Date Installment Paid Amount March' 20 13/03/2020 1485483 1510674 April' ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
