The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT-1024/CR-29/Taxation-1., dated 13th September, 2024.

Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2024.

2. After rule 34 of the Maharashtra Value Added Tax Rules, 2005, the following rule shall be inserted, namely.-

"34A Publication of list of pending appeal cases.

The Appellate authority including the Tribunal shall publish, on the common portal, the list of pending appeals in Form 320."

FORM 320

(See rule 34A]

Form for publication of the list of pending appeals

List of the period beginning with................ date and ending on ..................

Name of the Authority : First Appellate Authority / Tribunal Amount in Rs.......................

Sr.

No.

Appeal No.

Act under which the appeal is filed

TIN No. / Registration No.

Name of the Appellant

Date of filing appeal

Date of grant of stay, if any

Date upto which stay is valid

Amount for which stay is granted

Amount not under stay

Number of adjournment granted

Date on which 3rd adjournment granted

Whether stay is vacated or additional part payment made in terms of 2nd proviso to subsection (6) of section 26

By order and in the name of the Governor of Maharashtra,

MANDAR KELKAR,

Deputy Secretary to Government.