JUDGMENT

Ujjal Bhuyan, J. - Heard Mr. Rafiq Dada, learned senior counsel for the petitioner and Mr. V. A. Sonpal, learned counsel for the respondents.

2. By filing this petition under Articles 226/227 of the Constitution of India, petitioner seeks quashing of assessment orders dated 20.03.2020 passed by respondent No.3 as well as the consequential notices of demand dated 20.03.2020 under the Maharashtra Value Added Tax Act, 2002 as well as under the Central Sales Tax Act, 1956.

3. Case of the petitioner is that it is a company incorporated under the Companies Act, 1956 and is engaged in the business of providing specialized services to persons involved in exploration and production of oil and natural gas. The services include carrying of man and material between offshore rigs/installations and on shore using vessels of the petitioner and providing drilling services by using the vessels owned or chartered by the petitioner. Customers of the petitioner include public sector undertakings such as Oil and Natural Gas Corporation Ltd. (ONGC) as well as private entities such as Reliance Industries Ltd. etc. Petitioner has given details of the scope of work and the nature of services provided