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IN THE HIGH COURT OF JHARKHAND AT RANCHI
HON’BLE MR. JUSTICE DEEPAK ROSHAN, J, M.S. Ramachandra Rao, CJ.
Tata Cummins Private Limited, through its Signatory-cum-Junior Manager-Legal namely, Vyom Ashik Ajmera, son of Shri Ashik Kishore Ajmera – Appellant
Versus
State of Jharkhand, through the Secretary, Commercial Taxes Department – Respondent
JUDGMENT :
1. The present writ application has been filed praying therein for the following reliefs:-
(i) For issuance of an appropriate writ/order/direction, including Writ of Certiorari for quashing/setting aside the order contained in Memo No. 576 dated 25.10.2023 [Annexure-12] passed by Respondent No.2- Additional Commissioner of State Tax (Appeal), Jamshedpur Division, Jamshedpur in Appeal Case No. JR/JKSYA-07/2023-24 for the period 2003-04, wherein the Appeal filed by the Petitioner in terms of ‘Jharkhand KaradhanAdhiniyamon Ki Bakaya Rashi Ka Samadhan Act, 2022’ [hereinafter referred to as ‘Settlement Scheme of 2022’ for short], has been dismissed.
(ii) For issuance of further appropriate writ/order/direction, including Writ of Certiorari, for quashing/setting aside the order of settlement issued under Jharkhand KaradhanAdhiniyamon Ki Bakaya Rashi Ka Samadhan Act, 2022 contained in Form JKSY-V dated 09.05.2023 (Annexure-9) passed by Respondent No. 4 pertaining to the period 2003-04 to the extent the amount of pre-deposit of Rs. 76,00,000/- being the amount of disputed tax paid by Petitioner has not been allowed to be adjusted against the final settlement amount while issuing se
The court held that under the Settlement Scheme, pre-deposits should not be deducted from the disputed amount before calculating tax waivers, ensuring taxpayers are not penalized for pre-payment.
The court clarified that under the Settlement Scheme, pre-deposits should not be deducted from disputed tax before applying waivers, ensuring equitable treatment for taxpayers.
The court ruled that under the Settlement Scheme, pre-deposits should not be deducted before applying tax waivers, ensuring fair computation of tax liabilities.
The court ruled that pre-deposits should not be deducted before applying tax waivers under the Settlement Scheme, ensuring taxpayers are not penalized for compliance.
The court ruled that under the Settlement Scheme, pre-deposits should not be deducted before applying tax waivers, ensuring fair treatment for taxpayers.
The court established that a taxpayer who has paid the principal tax is entitled to a waiver of interest and penalty under the Amnesty Scheme, regardless of subsequent demands for penalty.
Payments made under the Amnesty Scheme are to be treated as deposits and not appropriated under Section 91 of the KVAT Act, allowing for potential refunds of excess payments.
The court established that payment of tax and interest prior to assessment qualifies a taxpayer for the waiver of penalties under the Amnesty Scheme, regardless of subsequent procedural misinterpreta....
The court ruled that misstatements in declarations under the Sabka Vishwas Scheme negate eligibility for relief, emphasizing the necessity of accurate claims regarding CENVAT credit utilization.
The court established that pre-deposits should be deducted only after calculating the relief under the SVLDRS, ensuring accurate determination of tax dues.
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