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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, JITENDRA JAIN
Andreas Stihl Private Limited – Appellant
Versus
Joint Commissioner of State Tax – Respondent
JUDGMENT :
Jitendra Jain, J.
1. Rule. Rule is made returnable forthwith with the consent of both the parties and the Petition is taken up for final hearing and disposal since the pleadings are complete.
2. By this Petition under Article 226 of the Constitution of India, the Petitioner seeks to challenge review orders all dated 17th July 2023 for the financial years 2013-2014, 2015-2016 and 2017-2018 passed by the Joint Commissioner of State Tax, Pune under Section 15 of the Maharashtra Settlement of Arrears of Taxes, Interest, Penalties or Late Fees Act, 2022 (Settlement Act) in which invoking provisions of Section 50 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act), refund amount for financial year 2016-2017 is sought to be adjusted against the outstanding demand for the financial years 2013-2014, 2015-2016 and 2017-2018 and consequently seeks to review settlement orders passed under Section 13(1) of the Settlement Act.
Brief facts:-
3. The Petitioner is engaged in the business of manufacturing and sale of machineries and is registered under the MVAT Act. The Petitioner is regularly filing its MVAT returns which are subjected to scrutiny and assessment orders are passed by the
The court held that the adjustment of refunds across financial years is impermissible under the Settlement Act as no provision allows it; review orders invoking irrelevant statutory powers were quash....
Settlement Act is self-contained code; post-payment under scheme, no outstanding dues exist for MVAT refund adjustment from prior period against settled subsequent period demand.
The court affirmed that the Settlement Commission's findings are conclusive unless there are grave procedural defects, emphasizing the limited scope of judicial review over such orders.
Court in exercise of its constitutional jurisdiction under Article 226 of the Constitution of India cannot substitute the findings of the Income Tax Settlement Commission with its own findings and co....
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