TMI Blog2023 (3) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... nly summary - principles of natural justice (audi alterem partem) - violation of statutory provisions u/s 73 of the Maharashtra Goods and Services Tax Act, 2017 and Rule 142 of the MGST Rules. HELD THAT:- Despite direction that the reply affidavit should only deal with the aspects of unreasoned order, still 20 pages reply has been filed various contentions taking. In the reply affidavit, in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Writ Petition is disposed of setting aside the impugned order. - WRIT PETITION NO. 621 OF 2021 - - - Dated:- 28-2-2023 - NITIN JAMDAR ABHAY AHUJA, JJ. For the Petitioner : Mr. Prithviraj Choudhuri i/by Mr. P. K. Shetty. For the State Respondent : Ms. Jyoti Chavan, AGP. P.C. :- By this petition, the Petitioner has sought following prayers: ...(c) i. stay th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Act, 2017 (for short MGST Act ) and Rule 142 of the MGST Rules. 2. The Writ Petition came up on board on 2 January 2023. It was adjourned to find out whether any remedial action can be taken. 3. The learned AGP had stated that a meeting can be held to find out whether dispute can be resolved. Thereupon, on 24 January 2023 following order came to be passed: 1. Heard learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s . 4. The learned AGP tendered reply affidavit filed by Nitin Chakor Shaligram, Joint Commissioner of State Tax (Nodal 13) dated 20 February 2023. 5. Despite direction that the reply affidavit should only deal with the aspects of unreasoned order, still 20 pages reply has been filed various contentions taking. In the reply affidavit, in para 5 (iv), it is accepted that only summary of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns raised in the reply affidavit, which seek to comment on the merits of the claim, shall be treated as prima facie. 8. The Writ Petition is disposed of setting aside the impugned order with the above observations. 9. The learned AGP states that the Petitioner can appear before the jurisdictional officer on 8 March 2023. Thereafter, upon giving an opportunity to the Petitioner, the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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