Outstanding amount under Maharashtra Settlement could not be adjusted against refund payable under Maharashtra VAT Act

Andreas Stihl Private Limited Vs Joint Commissioner of State Tax (Bombay High Court) Conclusion: Since there was no order u/s 50 of the MVAT Act for adjustment of refund of the F.Y 2016-17 against dues of F.Ys 2013-14, 2015-16 & 2017-18, therefore, the authorities under the Settlement Act may also be the authorities under the MVAT Act but while exercising powers under the Settlement Act, they could not invoke provisions of Section 50 of the MVAT and that too in review proceedings under the Settlement Act. Therefore, adjustment of refund of one year against demand of another year was not ju...