Makalu Trading Ltd. v. The State Of Maharashtra And 2 ORS

by GAURI AMIT GAEKWAD Date:

2022.03.25 16:15:22 +0530 GAURI AMIT GAEKWAD 1/1 922.MVXA-1-2020.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION MAHARASHTRA VALUE ADDED TAX APPEAL NO.1 OF 2020 M/s. Makalu Trading Limited ....Appellant V/s.

State of Maharashtra Ors.

....Respondents ---- Mr. Ratan Samal for appellant.

Mr. Dushyant Kumar, AGP for respondents - State. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.

DATED : 24th MARCH 2022 P.C.:

Mr. Samal states that there is a Government notification published on 16th March 2022 introducing amnesty scheme with effect from 1st April 2022 called Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 under which appellant will be able to take benefit. Mr. Samal states that appellant wishes to avail of this amnesty scheme and seeks leave of the Court to withdraw the appeal. Appeal dismissed as withdrawn. Refund of Court fees, if any, in accordance with rules.

We, by way of clarification, make it clear that we have not made any observation as to the entitlement of appellant to seek benefit of this scheme.

(N.R. BORKAR, J.) (K.R. SHRIRAM, J.) Gauri Gaekwad