2024-VIL-694-BOM
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VAT High Court Cases

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 – Availment of benefit of the Settlement Scheme - Adjustment of refund against demand which did not exist on the date of adjustment of refund – after petitioner having availed the benefit of the Settlement Scheme, Respondents issued a refund adjustment order under Rule 55 of the Maharashtra VAT Rules, 2005 confirming adjustment of refund for the year 2011-2012 towards the amount of tax due for the year 2010-2011 – petitioner aggrieved by the impugned refund adjustment order – HELD - There is also no dispute that the for the year 2010-2011, as per the Settlement Scheme, the required amount was paid by Petitioner on 13th May 2019 and same was communicated to Respondents alongwith the copies of challan. Therefore, as on 13th May 2019, there was no outstanding due for the year 2010-2011 against which Respondents could have adjusted on 23rd May 2019 the refund of year 2011-2012. Therefore, the refund adjustment on 23rd May 2019 itself is illegal – Further, pursuant to RTI application made by Petitioner the refund for the year 2011-2012 was already approved on 10th May 2019 and 14th May 2019 by the Asst. Commissioner of State Tax and Joint Commissioner of State Tax and the case records were transferred for further necessary action to complete the refund procedure. If that be so, it is difficult to understand as to how on 23rd May 2019 an officer below the rank of approving authority could have adjusted the said refund against a demand for the year 2010-2011, which itself did not exist on the date of adjustment of refund - it is a settled position that the State authorities cannot retain the excess amount which is not in accordance with law and same would be violative of Article 265 of the Constitution of India - the refund adjustment order is set aside and Respondents are directed to refund the amount to the petitioner alongwith interest at 6% per annum – the writ petition is allowed
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