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Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023

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THE COMMISSIONER OF SALES TAX MAHARASHTRA STATE, MUMBAIversusM/S RUBY CAST

DISPOSED OFF

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 …