The Commissioner of Sales Tax, Maharashtra (State) sought clarification on the operation of Section 7(1) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, which provides that arrears of up to Rs.2 lakh as of 30 April 2023 shall be written off. The reference …
The Commissioner of Sales Tax, Maharashtra (Applicant) sought clarification on Section 7(1) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, which provides that arrears of Rs.2 lakhs or less per financial year may be written off. The amount in dispute was …
The Addl. Commissioner of Sales Tax (Applicant) raised a Sales Tax Reference against B & V Agro Irrigation Company (Respondent) alleging unpaid tax. The Respondent produced a Settlement Order dated 8 December 2023, showing that under the Amnesty Scheme under Section 13(1) of the Maharashtra …
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