Mahalaxmi Cotton Ginning Pressing and Oil Industries vs State of Maharashtra and Ors.
Grant of refunds: Regulating process of refunds within the province of legitimate tax enactment-Legislature lawfully entitled to prescribe conditions for obtaining set off, Article 14 not offended, Plea of hardship not to result in invalidation of statutory provision in a fiscal enactment that was otherwise lawful-The provisions of s.51(7) of the Maharashtra Value Added Tax Act 2002, which required an application for refund and specified the period within which [LexDoc Id : 426708]
Taurus Auto Dealers (P) Ltd. and Anr. vs D.P. Amberao and Anr.
Maharashtra Value Added Tax Act 2002: Validity of charging or imposing interest in respect of late payment of tax for relevant years-S.30(4) providing for flat rate depending upon quantum of additional tax payable consequent to filing of revised return, S.30(4) not retrospective, Interest charged at flat rate having no relation to length of time in making payment of tax-The high court, considering whether imposing or charging of interest under s.30(4) of the Maharashtra Value Added Tax Act 2002 in respect of the late [LexDoc Id : 425863]
Whirlpool of India Ltd. vs State of Maharashtra and Ors.
Grant of refunds: Entitlement to benefit of Package Scheme of Incentives-No justification for department to keep refund application pending inordinately without explanation-The petitioner claimed to be entitled to the benefit of Package Scheme of Incentives 1993 framed by the State Government in respect of its unit in ter [LexDoc Id : 423580]