We have availed sales tax deferement for a period of 14 years from 2002-16. and due to very less sales we have paid the sales tax availed amount by the way of challans in e seva for the years 2002-03 and 03-04. due to vaious factors the company didnt reached their utilisation capacity and in order to run in a smooth way and to clear the bank dues, wehave stopped the production for 3-4 months to run in a better way. Now when the diferement period ends, the department is claiming the enitre availed amount to pay in a single instance. where according to the diferement agreement we have to pay only the amount that we have availed in that particular year itself. i.e the amount availed in 2002 should be paid on or before 31st march 2016. citing the stop production ( a cluase in the agreement that company should not stop the production till the closure of the total diferemnt period),department is pressuring us entire into OTS and cleart the dues.
kindly guide us in this matter