2026-VIL-159-BOM
  1. Home
  2. 2026-VIL-159-BOM

VAT High Court Cases

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 - Eligibility for Tax Waiver under Settlement Act – Petitioner filed applications under the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 (Settlement Act) seeking waiver of tax dues - The Designated Authority initially allowed the petitioner's applications, but the orders were later challenged by the authorities, contending that the petitioner was not eligible for the full waiver as it had not paid the undisputed tax amounts - The Appellate Authority passed the impugned order holding that the petitioner is not entitled for the waiver - Whether the petitioner was eligible for the full waiver of tax dues under the Settlement Act – HELD - Under Section 10 of the Act, for the undisputed tax amounts, the applicant was required to pay 100% of the amount, and only the disputed tax amounts were eligible for 50% waiver. The petitioner did not provide evidence that the amounts it had paid were disputed tax. The authorities had rightly determined the undisputed tax amounts payable by the petitioner based on the records. The orders passed by the authorities, denying the petitioner's claim for full waiver, is legal and justified – Further, the review application filed by the petitioner under Section 17 of the Settlement Act was beyond the prescribed time limit of 12 months from the date of the original order, and hence, the authorities were correct in rejecting the review application - The orders denying the full tax waiver claimed under the Settlement Act is upheld and the petition is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?