2025-VIL-682-MP
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VAT High Court Cases

The Madhya Pradesh Karadhan Adhiniyamon Ki Puranee Bakaya Rashi Ka Samadhan Adhyadesh, 2020 - Settlement of Tax Arrears - Non-submission of C-Form- Disputed Amount vs. Statutory Certificate/Declaration - Petitioners applied for settlement benefits claiming their cases fell under Category 3 (disputed amount) requiring payment of 50% of demand, but the tax authorities categorized them under Category 1 (statutory certificate/declaration related) requiring payment of 100% of remaining balance - Whether tax demands arising from non-submission of C-Forms, which are pending in appeal before appellate authorities, should be categorized under Category 1 (amount related to statutory certificates/declarations) or Category 3 (disputed amount) under the Settlement Ordinance for determining settlement amount – HELD - The definition of "disputed amount" under Section 2(f) encompasses any demand against which litigation has been filed before appellate authority. While the original demand was indeed related to non-submission of C-Forms, the crucial factor was the stage at which settlement was sought – There is distinction between cases where settlement is sought during assessment proceedings versus during appellate proceedings. Since the petitioners' cases were pending before appellate authorities at the time of applying for settlement under the Ordinance, and the appeals involved disputed amounts that had been partially accepted by the First Appellate Authority, the cases fell within the definition of "disputed amount" rather than merely statutory certificate related matters – The stage of proceedings determines the appropriate categorization- had the settlement been sought during assessment stage, it would have fallen under Category 1, but since appeals were pending, it constituted disputed amount under Category 3 - The impugned orders rejecting petitioners' claims for settlement under Category 3 are set aside. The petitioners' settlement applications be processed under Category 3 of Section 4(1) of the Ordinance, allowing them to settle their tax arrears by paying 50% of the disputed amount instead of 100% of the remaining balance – The writ petitions are allowed
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