Section 24(2A) in The Maharashtra Value Added Tax Act, 2002
(2A)[ Where any dealer has claimed set-off in the returns but such set-off is not confirmed before the passing of the order of assessment under section 23 for any reason whatsoever, then, at any time within two years from the end of the financial year in which the said order of assessment has been served, he may,-(a)if he has not filed an appeal against the said order, or(b)if he has filed an appeal against the said order, and he has withdrawn the entire appeal,apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed and is in a position to produce the necessary evidence for the same and thereupon, the Commissioner shall hold such inquiry as he may deem fit and after hearing the applicant, rectify the assessment order, if the claim for set-off is confirmed :Provided that, in case the applicant covered by clause (b) above has filed an application under this sub-section, then the amount of dues, which was stayed earlier before withdrawal of appeal, shall not be recovered, till the disposal of such application.] [Inserted by Maharashtra Act No. 14 of 2019, dated 9.7.2019.]
