2025-VIL-165-JHR
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VAT High Court Cases

Jharkhand Settlement Scheme of 2022 - Adjustment of pre-deposit - Whether the pre-deposit amount paid by the petitioner should have been adjusted against the final settlement amount while issuing the settlement order under the ‘Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Act, 2022 - HELD - The methodology adopted by the assessing officer in deducting the pre-deposit amount from the disputed tax amount before extending the benefit of waiver under the Settlement Scheme is erroneous - the intent of the Scheme was to provide waiver of the disputed tax amount and merely because the assessee had made a pre-deposit, the same cannot be first deducted from the disputed tax amount for determining the measure for extending the benefit of waiver - the determination of the tax liability under the Scheme should have been done in a manner that the petitioner would have been in a better position than an assessee who did not pay any amount pursuant to the demand and availed the benefit of the Scheme. The beneficial legislation, such as the Settlement Scheme, a liberal interpretation should be adopted to give full effect to the provisions of the Scheme - the order of settlement is set aside to the extent that the amount of pre-deposit was deducted from the disputed amount before extending the benefit of the settlement - the respondents are directed to refund the excess amount realized from the petitioner under the Settlement Scheme, along with interest at the rate of 6% per annum from the date of deposit till the date of refund – The writ petition is allowed
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