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Tata Net Services Ltd. Versus The State of Maharashtra & Others

2016 (10) TMI 116 - BOMBAY HIGH COURT

Demand of MVAT dues - maintainability - alternative remedy of appeal - section 26 of the Maharashtra Value Added Tax Act, 2002 - Held that: - petitioner can appeal to Maharashtra Sales Tax Tribunal. If such an appeal is filed within a period of three weeks from the date of receipt of a copy of this order, then, the Tribunal shall not insist on an application seeking condonation of delay being filed, but would proceed on the assumption that the Revenue does not object to the appeal on the ground .....

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as ordered by this Court which shall be kept alive till the disposal of the appeal before the Tribunal and for a period of six weeks thereafter. - Petition disposed off - matter remanded. - Writ Petition No. 2478 of 2015 - Dated:- 6-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. V.Sridharan, senior counsel with Mr. Prakash Shah, Mr. Rahul Thakar, Mr. Jas Sanghavi and Mr. Girish Kalla i/b M/s. PDS Legal for the Petitioner Mr. A.A. Kumbhakoni, senior counsel with Mr. V.A. Sonpal, .....

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er of Sales Tax for the period 1st April, 2008 to 31st March, 2009, raising MVAT dues to the extent of ₹ 5,16,56,575/- was dismissed and the petitioner was called upon to pay that sum. That appeal has been dismissed and by a short cryptic order is the first complaint of Mr. Sridharan, learned senior counsel appearing for the petitioner. 3 He submits that in the impugned order, apart from ignoring several legal contentions going to the root of the case, the First Appellate Authority has bru .....

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al. Alternatively, and without prejudice, if the impugned order is short, unreasoned and cryptic, it can be set aside. The matter can be remanded to the Joint Commissioner of Sales Tax (Appeals) Mumbai for a fresh decision on the petitioner's appeal and in accordance with law. 4 After a brief hearing, both sides agreed that the petitioner can appeal against the impugned order to the Maharashtra Sales Tax Tribunal. If such an appeal is filed within a period of three weeks from the date of rec .....

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passed by this Court, copy of which is annexed at page 54 of the paper-book. The fundamental issues should be decided without any remand by the Tribunal to any other authority. The Tribunal must deal with them and answer them in accordance with law. 5 By the broad agreement between the parties, we direct that the in event the appeal is filed within a period of three weeks from the date of receipt of a copy of this order, the Tribunal shall not insist on an application seeking condonation of del .....

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