NDLI: Vvf (india) Limited Vs. The State of Maharashtra & Ors

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Maharashtra Value Added Tax Act 2002
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Maharashtra Value Added Tax Act, 2002 (9 of 2005)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Maharashtra Value Added Tax Act, 2002: s.26(6A) – Pursuant to investigation carried out by the Sales Tax Department at the premises of appellant, demand notice issued to appellant – Appellant made a protest payment of Rs.3.64 crores comprising an amount of Rs.2.32 crores towards tax and Rs.1.31 crores towards interest for assessment year 2013-14 – Another show cause notice issued to appellant in relation to imposition of penalty – On 15 April 2017, ss.26(6A), 26(6B) and 26(6C) were introduced into the MVAT Act by Maharashtra Act XXXI of 2017 mandating a pre-deposit for the filing of appeals – For AY 2013-14, an order of assessment passed under the Maharashtra Tax on the Entry of Goods into Local Areas Act 2002, imposing a tax demand of Rs 10.44 crores, together with the penalty in an equivalent amount, besides a demand for interest of Rs 7.09 crores – The total dues under the assessment order were, thus, in the amount of Rs 27.98 crores – After adjustment of the amounts paid, under protest, by the appellant, the amount held to be payable was Rs 24.34 crores – Appellant was informed by Sales Tax Department that the payments which were made under protest could not be considered towards pre-deposit for the purpose of s.26(6A) – Appellant filed writ petition under Art.226 of the Constitution – High Court dismissed the petition holding that once an order of assessment has been passed, any amounts which have been paid albeit under protest, would have to be adjusted against the total tax liability and the demand to follow – Whether amounts which have been deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal under s.26(6A) of the Act of 2002 – Held: Under the provisions of s.26(6A), the aggregate of the amounts stipulated in the sub-clauses of the provision has to be deposited and proof of payment is required to be produced together with the filing of the appeal – Both clauses (b) and (c) employ the expression “an amount equal to ten per cent of the amount of tax disputed by the appellant” – The entirety of the undisputed amount has to be deposited and 10 per cent of the disputed amount of tax is required to be deposited by the appellant – In the instant case, the appellant disputes the entirety of the tax demand – Consequently, on the plain language of the statute, 10 per cent of the entire disputed tax liability would have to be deposited in pursuance of s.26(6A) – The amount which has been deposited by the appellant anterior to the order of assessment cannot be excluded from consideration, in the absence of statutory language to that effect – The provisions of a taxing statute have to be construed as they stand, adopting the plain and grammatical meaning of the words used. Consequently, the appellant was liable to pay, in terms of s.26(6A), 10 per cent of the tax disputed together with the filing of the appeal – There is no reason why the amount which was paid under protest, should not be taken into consideration – Rejection of the appeal was not in order and the appeal would have to be restored to the file of the appellate authority, subject to due verification that 10 per cent of the amount of tax disputed has been duly deposited by the appellant – Interpretation of statutes. Interpretation of statutes: A taxing statute must be construed strictly and literally – There is no room for intendment – Maharashtra Value Added Tax Act, 2002 – s.26(6A).
Judge	Hon'ble Dr. Justice D.Y. Chandrachud
Neutral Citation	2021 INSC 818
Petitioner	Vvf (india) Limited
Respondent	The State Of Maharashtra & Ors
SCR	[2021] 12 S.C.R. 108
Judgement Date	2021-12-03
Case Number	7387

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