Office of the Commissioner of Sales Tax,
Maharashtra State, Mumbai.
Govt of Maharashtra
Dept of Goods & Services Tax
Order for Withdrawal of Pending Assessment Proceedings
No. EIU/Withdrawal of Assessments/B- 149, Mumbai. Date. 01/03/2019
Ref.: 1. Notification No. VAT.1518/C.R.23A/Taxation-1 of Finance Department, Government of Maharashtra dated. 11/10/2018.
2. Notification No. VAT-1518/CR23/Taxation-1 of Finance Department, Government of Maharashtra dated. 11/01/2019.
The schemes namely “Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings Scheme, 2018” and the scheme namely “Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings (Amendment) Scheme, 2019” (hereinafter referred to as “the assessment withdrawal schemes”) “have been notified as per reference no. 1 and 2 cited above.
For the effective utilization of the available manpower for the disposal of pending work under the Value Added Tax Act, the Central Sales Tax Act and also the work related to Goods and Services Tax, it has become necessary to formulate the criteria for withdrawal of the assessment proceedings where the likely revenue earnings in each such case is as determined with the use of the Business Intelligence Data Warehouse tools or such other electronic data mining tools, is less than the threshold as provided in clause 6 of notification referred at serial number 1.
According to clause 4 of the notification referred at serial number 1, work of recommendation of withdrawal of pending assessment proceedings is assigned to the Committee constituted under the said scheme. As per recommendations of the Committee, the assessment proceedings, initiated under sub-section (5) of section 23 of Maharashtra Value Added Tax Act or, as the case may be, initiated under sub-section (2) of section 9 of the Central Sales Tax Act read with sub-section (5) of section 23 of Maharashtra Value Added Tax Act, for the periods starting on or after the 1st April 2013 and ending on or before the 31st March 2016, which are pending on the date of passing of this order, have been recommended for withdrawal of assessment proceedings, as per the assessment withdrawal schemes.
The Committee has recommended a list of dealers and periods, as per Annexure for such withdrawal of assessment proceedings.
For the removal of doubts, it is hereby clarified that dealers, mentioned in the Annexure shall not be eligible for the benefit of the assessment withdrawal schemes, for the periods, in which:
1. assessment order has been already passed prior to the date of this order,
2. assessment order has been set aside and referred back to the assessing authority for making fresh assessment under sub-section (7) of section 23,
3. assessment proceeding under sub-section (11) of section 23 of the Act is pending.
Notwithstanding the withdrawal of assessment proceedings, interest, if any, payable under section 30(1) or as the case may be, section 30(2) of the Maharashtra Value Added Tax Act shall not be waived and shall be payable.
The Annexure, containing TIN, Act, periods of assessment has been published on the official website of State Tax Department.
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
1. Deputy Secretary, Finance Department, Maharashtra.
2. Special Commissioner of State Tax.
3. All the Additional Commissioners of State Tax
4. Joint Commissioner of State Tax, Mahavikas with a request to upload this order and Annexure).