The Government of Maharashtra has issued a notification on September 12, 2024, amending the Maharashtra Value Added Tax Rules, 2005, under the Maharashtra Value Added Tax Act, 2002. This amendment introduces Rule 34A, which mandates the publication of pending VAT appeal cases by appellate authorities, including tribunals, on the common portal. The new rule aims to improve transparency by making information about ongoing appeals easily accessible. The list will be published in Form 320, which will include key details such as the appeal number, tax identification number (TIN), name of the appellant, dates of appeal filing and any granted stays, the amount under appeal, and whether a stay has been vacated. This amendment is intended to streamline the process of monitoring appeal cases and provide clarity on their status. The amendment bypasses the requirement for prior publication due to urgent circumstances, as per the powers granted under section 83 of the Maharashtra VAT Act. This change is expected to enhance the efficiency and transparency of the appeal process within the state’s VAT framework.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 12th September, 2024.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT-1024/CR-29/Taxation-1.—Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:—
1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2024.
2. After rule 34 of the Maharashtra Value Added Tax Rules, 2005, the following rule shall be inserted, namely.––
“34A Publication of list of pending appeal cases.
The Appellate authority including the Tribunal shall publish, on the common portal, the list of pending appeals in Form 320.”
FORM 320
(See rule 34A)
Form for publication of the list of pending appeals List of the period beginning with————– date and ending on Name of the Authority : First Appellate Authority / Tribunal Amount in Rs.
Sr. No. |
Appeal No. |
Act under which the appeal is filed |
TIN No. / Regis tration No. |
Name of the Appe llan |
Date of filing appeal |
Date of grant of stay, if any |
Date upto which stay is valid |
Am ount for which stay is granted |
Amount not under stay |
Number of adjour nment granted |
Date on which 3rd adjournment granted |
Whether stay is vacated or additional part payment made in terms of 2nd proviso to subsection ( 6) of section 26 |
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government.
