section 7
Determination of amount payable for settlement of arrears
The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023Tax202326 sections
Statutory text
- (1) Where the Designated Authority is satisfied about the correctness of the particulars set forth in the application made by the applicant, he shall, by order in writing, determine the balance amount payable by the applicant, if any, for the purpose of settlement of arrears of tax, penalty and/or interest at the rates specified in section 8. (2) After the amount payable, if any, by the applicant is determined under sub-section (1), the Designated Authority shall inform the same to the applicant by letter of intimation of settlement amount in such form as may be notified by the Commissioner. The applicant shall pay such balance amount by using e-challan in nine equated monthly instalments as per the schedule of payment specified in such letter of intimation: Provided that the applicant may voluntarily pay the settlement amount in a lump sum or instalments before the schedule given by the designated authority. Provided further that, in case the applicant fails to pay first instalment on or before the due date intimated to the applicant or fails to pay the total amount for settlement on or before the due date of last instalment as intimated to the applicant, the application made under section 5 shall be liable to be rejected and pre-deposit amount shall be forfeited in favour of Government: Provided further that, where an amount is to be adjusted as per the Refund Adjustment Order, the Designated Authority shall adjust such amount proportionately with the tax, penalty and/or interest: Provided also that, after making the payments as specified above applicant shall upload self-attested copy of such e-challan through electronic system within a period of one month from the date of such payment. (3) The Designated Authority may, on his own motion or on application of the applicant, within six months from the date of issue of intimation of settlement amount to the applicant, rectify any error apparent thereon: Provided that, the application for rectification shall be made by the applicant within two months from the date of the receipt of intimation of the applicant and copy of paid e-challan or e-receipt shall be enclosed with such application: Provided further that, no intimation of settlement amount adversely affecting the applicant shall be issued without giving him a reasonable opportunity of being heard. (4) Where any balance amount is payable by the applicant such amount shall be paid as under: (a) Where an applicant being a dealer, whose appeal is pending before the Appellate Authority under the relevant Act or before the Tribunal, as on date of the commencement of this Act and has paid ten percent or fifty percent of the disputed amount of tax in accordance with sub-section (4) of section 35 or sub-section (2) of section 36, as the case may be, of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) shall be eligible for setoff of such tax amount against the balance amount by using E-challan and shall upload a self-attested photocopy of such e-challans in proof of payment of the amount as determined and intimated by the Designated Authority. (b) Where the Designated Authority is satisfied that the applicant being a dealer, whose appeal is pending before the Appellate Authority under the relevant Act or before the Tribunal as on the date of the commencement of this Act and, has paid ten percent or fifty percent of the disputed amount of tax in accordance with sub-section (4) of section 35 or sub-section (2) of section 36, as the case may be, of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and that there is no further amount payable for the purpose of settlement at the rates specified in section 8, he shall issue a certificate of settlement in such form and manner as may be specified by the Commissioner to the applicant and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount of arrears of tax, penalty and/or interest to which he was liable before settlement. (c) Where an applicant whose appeal is pending before the Appellate Authority under the Goa Value Added Tax Act, 2005 (Act 9 of 2005) or the Tribunal, as on date of the commencement of this Act and who has paid ten percent or fifty percent of the disputed amount of interest and penalty in accordance with sub-section (4) of section 35 or sub-section (2) of section 36, as the case may be, of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) wherever applicable, such amount shall not be adjusted against the amount payable for the purpose of settlement of tax at the rates specified in section 8: Provided that where amount payable for settlement is determined as per the rate specified in clause (d) of section 8 and where an applicant whose appeal is pending before the Appellate Authority under the Goa Value Added Tax Act, 2005 (Act 9 of 2005) or the Tribunal, as on date of the commencement
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