Bombay High Court
A. G. System Controls A. G. Electronics ... vs The State Of Maharashtra Through ... on 4 September, 2018
Author: B.P.Colabawalla
Bench: S.C. Dharmadhikari, B.P.Colabawalla
(10) mvxa-17-18.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORIDINARY ORIGINAL CIVIL JURISDICTION
MAHARASHTRA VALUE ADDED TAX APPEAL NO.17 OF 2018
A.G.System Controls A. G. Electronics
Through Prop.Sandhya T. Patwa ... Appellant
Vs
The State of Maharashtra through
Department of Finance Mantralaya ... Respondents
Mr.Deepak Bapat a/w Manjiri Parasnis for the Appellant.
Smt.Jyoti Chavan for the Respondent.
CORAM : S.C. DHARMADHIKARI &
B.P.COLABAWALLA, JJ.
TUESDAY, 4TH SEPTEMBER, 2018 P.C. :
1 Having heard Mr.Bapat appearing of behalf of the appellant and perusing the order under Appeal, we are of the view that it raises substantial questions of law. The Appeal is admitted on the following two substantial questions :-
(i) Whether, on the facts and under the circumstances of the case, the Tribunal is justified in confirming the demand of tax at Rs.86,487/- under the CST Act, without directing the assessing officer or as the case may be to the appellate M.M.Salgaonkar page 1 of 2 ::: Uploaded on - 06/09/2018 ::: Downloaded on - 07/09/2018 01:03:36 ::: (10) mvxa-17-18.doc authority, to grant the refund of Rs.7,61,906/- due to Appellant as per returns under the MVAT Act in respect of the same period and adjust the aforesaid refund against the CST payable by the Appellant at Rs.86,487/- and Rs.2,82,913/-
respectively as per assessment order in dispute and as per returns filed by the Appellant for the same period and pay the balance amount of refund at Rs.3,92,506/- to the Appellant?
(ii). Whether, on the facts and under the circumstances of the case, the Tribunal is justified in confirming the levy and demand of interest at Rs.55,138/- u/s 9(2) of the CST Act read with sub-section (3) of Section 30 of the MVAT Act, though no tax under the CST Act has remained unpaid, in view of the fact that the total amount of CST payable by the Appellant as per returns and as assessed, was less than the amount of refund due to Appellant as per returns filed under the MVAT Act and hence the tax payable under the CST Act was adjusted by the Appellant against the refund due as per returns filed under the MVAT Act?
2 Respondents waive service.
B.P .COLABAWALLA, J. S.C. DHARMADHIKARI, J.
M.M.Salgaonkar page 2 of 2
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