My client registered under The Gujarat Value Added Tax Act, 2003. VAT Assessment completed for the period from April.2017 to June.2017 (Pre-GST) with the dissatisfied below points:
1) Opening ITC (Tax Credit as of 01.04.2017) not considered in the assessment order.
2) Disallowed ITC on purchase as one of the suppliers hadn't paid tax.
Aggrieved with the above assessment order we preferred the first appeal before the appellant authority within time. Meanwhile, the Gujarat government has declared the "VERA SAMADHAN YOJNA-2019" scheme under various conditions, among them subject to one condition as an appeal to be withdrawn if it is filed against the said scheme, Therefore, we decided to get the benefit of such a scheme for only above para no. 2, however, we wanted to continue appeal for para no.1. Therefore, we availed it and paid necessary tax for para no. 2 under the scheme by subject to withdrawal first appeal, but actually we should had to withdrawal partial appeal instead of the entire appeal but by mistakenly we had entire by received appeal order from the appellant authority in the month of Sept.2021.
Now, the local department has started recovery proceedings in connection with para no. 1 which is genuine. So, my query is that any remedy available in this matter?
Such as a request to first appeal authority to re-appeal or revision or others.......
I am thinking as a request to the local officer to generate a task for assessment for the previous period (FY 2016-17) to get the refund of closing ITC which ITC was not considered by the AO in the FY 2017-18 (April to June.17) as above mentioned.
Kindly guide me in this regard for any remedy available.
CAclubindia
