Tax bar Association has made a representation with a to Request to include some important points under Rajasthan VAT Amnesty scheme as introduced by Notification No. No.F.12(29) FD/Tax/2021-269 dated 24th February 2021. Full text of the representation is as follows:-

TAX BAR ASSOCIATION

F-5/D,RIICO IND. AREA, BHIWADI – 301019 (ALWAR) RAJASTHAN

PRESIDENT
D. C. Setia
Advocate
Mobile: 9414016469
e-mail: [email protected] co.in
SECRETARY
CA Rohit Gupta
B.Com, FCA
Mobile: 9694861735
e-mail: [email protected]
TREASURER
Vinay Gupta
Advocate
Mob. 9887813064
e-mail: [email protected] l.com

Ref: 002/2021 (Date: 16th March 2021)

To,
The Commissioner,
Commercial Tax,
Government of Rajasthan,
Jaipur

Sub: Request to include some important points under Rajasthan VAT Amnesty scheme as introduced by Notification No. No.F.12(29) FD/Tax/2021-269 dated 24th February 2021.

Dear Sir,

At the outset, we would like to place on record our sincere appreciation and thanks to our State Govt of Rajasthan and your good self for introduction of such an unprecedented Amnesty Scheme under Rajasthan VAT.

Further, in reference to the subject matter, We Tax Bar Association Bhiwadi request you to include below points also in the said Amnesty Scheme under Rajasthan VAT –

1. Period of Compliance under all the Phases should be extended up to the periods mentioned in below table to provide maximum benefits under the ‘Scheme’. Further, department has recently issued notification for ‘ITC Verification’ on 12.03.2021, therefore, it will not be possible to make compliance under the scheme by 31.03.2021.

S. No. Phase Extended Period
1 Phase -I Upto 30.06.2021
2 Phase – II 01.07.2021 to 30.09.2021
3 Phase – III 01.10.2021 to 31.12.2021

2. The ‘Scheme’ should cover below cases as special cases and tax should be determined @ 50% of Tax payable under any of the category of outstanding demand or disputed amount mentioned under ‘Table A’ of the ‘Scheme’ as special privilege to such dealers: –

– Demand pending under Rajasthan Sales Tax Act up to F.Y. 2005-06;

– Cases pending with DC Appeal/Tax Board, where demand is ‘Nil’ in DCR and department has preferred further appeal in the matter;

– Cases remand back to the Assessing authority by higher authorities but Remand Order is not passed;

– Matters where Show Cause Notice has been issued by the Authority but demand / assessment order has not been passed by the authority.

3. At point no. 4(I) of Table A there is word evasion or avoidance of tax. It is humbly requested to substitute with word ” evasion or avoidance of tax by non-incorporating the transaction of sales or purchases in the book of accounts”. In this manner only those case of penalty where the transaction of sales or purchases have been found out of the books. It has been noticed that in the same set of circumstances where transactions have found books of accounts and on the basis the officers of regular circle impose the tax and interest but the officers of Anti-evasion circle impose tax, interest and penalty also. To bring uniformity and keeping in view the decision of honorable Supreme Court in the penalty case we have exclude those case where the transaction have been found in the books of accounts out the preview of category 4(I) of the scheme.

We request your honor to consider all the points mentioned above in the said Amnesty scheme.

In case your honor requires any other information/clarification/suggestions in this regard we shall be pleased to furnish the same.

Thanking you,
Yours Faithfully
Tax Bar Association, Bhiwadi

Download Request to include some important points under Rajasthan VAT Amnesty scheme as introduced by Notification No. No.F.12(29) FD/Tax/2021-269 dated 24th February 2021

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