Starlight System Private Limited Vs Union of India and ors. (Bombay High Court)
The petitioner is a developer. It paid VAT on sale of flats. However, there was dispute about the deductions claimed by it. A demand of VAT under the Maharashta Value Added Tax was created. It was contested in appeal. In the mean while, the Maharashtra Settlement of Arrears (Amnesty scheme) was introduced. It applied under the scheme and relief was granted. However, it was reviewed, by order, by the Deputy Commissioner stating that the benefit would not be available. Such order was challenged in writ petition.
The Hon’ble Bombay High Court set aside the review order and allowed the writ petition. It held: (i) the order was passed during COVID-19 pandemic and hence, passed in violation of principles of natural justice; (ii) the authority to examine the submission that the review by “Deputy Commissioner” is bad in law as it can be done only by the “Commissioner”; (iii) refers to judgment in case of Andreas Sthil Private Limited case; (iv) remands matter to the proper /appropriate officer.
The matter was argued by Ld. Counse;l Bharat Raichandani along with Senior Associate Jasmine Dixit
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
