Notice under section 33(1) of mvat act 2002,

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Querist : Anonymous

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Querist : Anonymous (Querist)
25 April 2013 Respected Sir,

Sales tax department issued notice under section 33(1)of mvat act2002 and attached bank account for non payament of tax amount, for financial year 2009-10 of 1st half. But as per 704 for Fy 2009-10 there were no tax liability shown. Assessee forgot to file revised sales tax return for 1/04/09 to 30/09/09. What should be done in this situation.

04 August 2024 In the scenario where the Sales Tax Department has issued a notice under Section 33(1) of the Maharashtra Value Added Tax (MVAT) Act, 2002, and has attached your bank account for non-payment of tax, while you have no tax liability according to your records, and have forgotten to file a revised return, you should take the following steps:

### Steps to Take

1. **Verify Records**: Double-check your records and the MVAT return (Form 704) for the financial year 2009-10 to ensure there is no outstanding tax liability. Confirm the tax calculations, and make sure the return has been accurately filed.

2. **File Revised Return**: Immediately file the revised return for the period from April 1, 2009, to September 30, 2009, to correct any mistakes or omissions in the original return. This will help in updating the department's records with the correct tax liability.

- **Revised Return Submission**: You can typically submit a revised return either online through the MVAT department’s portal or by physically submitting it to the local sales tax office.

3. **Respond to the Notice**: Draft a formal response to the notice issued under Section 33(1). The response should include:

- A cover letter explaining the situation and mentioning that a revised return has been filed.
- Copies of the revised return and any relevant documents or proof that demonstrate the correct tax liability.
- Any communication or receipts from the MVAT department indicating the revised return submission.

4. **Contact the Department**: Visit or contact the Sales Tax Department where the notice was issued to discuss the matter. Provide them with a copy of the revised return and explain the situation. Request them to review the records and lift the attachment on your bank account.

5. **Seek Professional Help**: If you face difficulties in resolving the issue, consider consulting a tax professional or legal advisor who specializes in MVAT. They can offer expert guidance and assist in communicating with the department effectively.

### Sample Response Letter to Sales Tax Department

Here is a sample format for the response letter:

---

**[Your Company’s Letterhead]**

**Date: [Insert Date]**

**To,
The Sales Tax Officer,
[Sales Tax Department Office Address],
[City, State, PIN Code].**

**Subject: Response to Notice under Section 33(1) of MVAT Act, 2002**

Dear Sir/Madam,

I am writing in response to your notice dated [Insert Date of Notice], issued under Section 33(1) of the MVAT Act, 2002, regarding the alleged non-payment of tax for the financial year 2009-10 (1st half).

Upon reviewing our records, we have observed that there is no outstanding tax liability for the mentioned period as per our Form 704 for FY 2009-10. We acknowledge that there was an oversight in filing the revised return for the period from April 1, 2009, to September 30, 2009. We have since filed the revised return to correct any discrepancies.

Enclosed are the following documents for your reference:
1. **Copy of the revised return** for the period April 1, 2009, to September 30, 2009.
2. **Proof of filing the revised return**.
3. **Details of the attached bank account** and any related communication.

We request that the bank attachment be lifted as our revised return reflects no outstanding tax liability.

We apologize for any inconvenience caused and assure you that we are committed to complying with all tax obligations.

Thank you for your attention to this matter.

Yours faithfully,

**[Your Name]**
**[Your Designation]**
**[Your Company Name]**
**[Contact Information]**

---

### Important Notes

- **Timeliness**: Ensure that the revised return and response to the notice are submitted promptly to avoid further complications.
- **Documentation**: Keep copies of all correspondence and documents for your records.
- **Legal Compliance**: Follow any specific instructions provided by the Sales Tax Department and ensure compliance with their regulations.


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