Bombay HC Waives Sales Tax Demand Below 2 Lakhs

Additional Commissioner of Sales Tax Vs Shree Sacha Creation (Bombay High Court) In the case of Additional Commissioner of Sales Tax vs. Shree Sacha Creation, the Bombay High Court addressed the applicability of Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty, or Late Fee Act, 2023. Section 7(1) stipulates that arrears determined by any statutory order for the specified period up to April 30, 2023, amounting to Rs.2 lakhs or less per financial year, shall be written off, notwithstanding any provisions in the relevant Act. The arrears in this case were less than Rs....