The timely payment of outstanding dues as per the corrected intimation and assessment order entitles the petitioner to the benefits of the Vera Samadhan Yojana-2019, despite discrepancies in the intimation letter.

JUDGMENT :

Bhargav D. Karia, J.

1. Heard learned advocate Mr. Uchit Sheth for the petitioners and learned Assistant Government Pleader Ms. Shrunal Shah for the respondent.

2. Rule returnable forthwith. Learned AGP Ms. 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 appropriate writ or order quashing and setting aside impugned garnishee notice dated 09.09.2022 (Annexed At Annexure B);

C. 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 the demand notice for the year 2017-18 (annexed at Annexure H);

D. Pending notice admission and final hearing of this petition, this Hon’ble Court may be pleased to stay the operation, execution and implementation of the impugned garnishee notice dated 9.9.2022 (annexued at Annexure B) and the petitioners may please be permitted to operate their bank account;

E. Ex parte ad interim relief in terms of prayer D may kindly be granted;

F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray.”

5. Facts in nutshell are as under :

The petitioner is a Private Limited Company and distributor of Hyundai Car. The petitioner No.1 is registered under the VAT Act as well as Central Sales Tax Act now under the Goods and Service Tax Act [‘GST Act’ for short].

5.1 For the period from 01.06.2017 to 30.06.2017, the petitioner paid the total tax of Rs. 32,20,901/- under the Entry Tax Act. It is the case of the petitioner that after filing of the return, it was noticed that there was an error in tax computation which has resulted into short payment of tax.

5.2 Respondent 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 petitioner paid amount of Rs. 32,20,901/- towards tax. The petitioner has also submitted the challans showing the payment of tax.

5.5 Upon filing of the application under the said Scheme, the petitioner received an online intimation regarding the amount payable by the petitioner to avail the benefit of the Scheme.

5.6 The petitioner, on receipt of such intimation, noticed that there was error in the intimation requiring the petitioner to pay the amount in excess of what is actually to be paid by the petitioner. The petitioner therefore approached respondent No.3-the Jurisdictional Officer and pointed out an error in the letter. The Officer corrected the amount mentioned in the letter manually and the amount was reduced