9911796707
TMI Blog2025 (5) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader Ms. Shrunjal Shah waives service of notice of rule for and on behalf of the respondents. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the communication/order dated 23rd February, 2022 rejecting the application filed by the petitioner No. 1-Company under Vera Samadhan Yojna, 2019 (hereinafter referred to as 'the Amnesty Scheme') on the ground that the petitioner No. 1-Company has not paid the full amount against the outstanding amount intimated to the petitioner No. 1-Company. 4.1. It is the case of the petitioner that the search operation carried out by the respondent culminated into the seizure of the invoices related to certain purchases but the petitioner No. 1-Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the entire amount as per the intimation issued by the respondent-Authority under the Amnesty Scheme on 19th February, 2020 by way of installments. It was further submitted that however, the petitioner could not pay the interest for late payment of the installments. It was submitted that the petitioner was not aware about such rejection of the Amnesty Scheme till the Bank Account of the petitioner was attached and the outstanding amount as per the Assessment Order was recovered from the Bank Account of the petitioner. 5.2. It was therefore submitted that the petitioner should be granted the benefit of the Amnesty Scheme as there is no fault on part of the petitioner to pay the outstanding dues and only fault of the petitioner is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation of the refund to be given by the respondent-Authority is worked out as under : Details of Refund to be paid (INR) (Rounded off to nearest Rupee) Particulars (A) Total amount recovered from Bank Account on 28.03.2023 4,89,092/- (B) Interest to be Paid due to delayed payment of installments 1,175/- (C) Shortfall of tax as per assessment order passed 2,416/- (D) Interest on 2,416/- @ 18% from 01.04.2016 to 28.03.2023 (7 years) (2416*18%*7) 3044/- (E) Penalty (2,416*150%) 3,624/- 9,084/- (F) Total (C) +(D)+(E) (G) Total Amount to be refunded (A)- (B)-(F) 4,78,833/- 6.1. On the other hand, learned Assistant Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent- Authority was justified in rejecting the application filed by the petitioner under the Amnesty Scheme. 6.4. It was also pointed out from the Circular dated 26th May, 2022 whereby, the Government has granted further time to the assessees for payment of the outstanding interest, if any, under the Amnesty Scheme. It was submitted that though the application of the petitioner was rejected prior to such Circular, petitioner could have made application on payment of the outstanding interest under the said Circular to grant the benefit of the Scheme. It was submitted that the petitioner however, has not made such application and therefore, no interference is called for in the impugned order dated 23rd February, 2022. 7. Considering the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid 7th 30-09-2020 31-12-2020 39418.28 -39418.28 Short paid 8th 31-10-2020 31-01-2021 39418.28 267000 157673.13 Rs.2,67,000/- Dt.19-01-2021 9th 30-11-2020 28-02-2021 39418.28 118254.85 10th 31-12-2020 31-03-2021 39418.28 78836.56 11th 31-01-2021 30-04-2021 39418.28 39418.28 12th 28-02-2021 31-05-2021 39418.28 0.00 Total 481779 481779 6th installment installment to be paid date 30-11-2020 30490.31 short payment installment actual paid date 19-01-2021 766.85 interest late payment days 51 &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/- before rejecting application filed by the petitioner under the Amnesty Scheme. 13. In view of the above facts, the petition succeeds and accordingly, allowed. The impugned order dated 23rd February, 2022 is hereby quashed and set aside and the respondents are directed to give the benefit of the Amnesty Scheme to the petitioner and refund the amount of Rs.4,78,833/- which was recovered subsequently from the attached Bank Account of the petitioner after adjustment of the interest amount of Rs. 1,175.07/- along with interest at the rate of 9% per annum from the date of such recovery till the date of payment of such refund amount to the petitioner. Such exercise shall be completed within a period of twelve weeks from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
