United Projects, Through its Partner, Nisar Fateh Mohd. Khatri vs State of Maharashtra, Through the Commissioner of Sales Tax, Maharashtra State

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Bom) 817

R.D.DHANUKA, NITIN W.SAMBRE, ABHAY AHUJA
United Projects, Through its Partner, Nisar Fateh Mohd. Khatri – Appellant
Versus
State of Maharashtra, Through the Commissioner of Sales Tax, Maharashtra State – Respondent

Advocates Appeared:
For the Petitioner:Mr. Vikram Nankani, Senior Advocate a/w Mr. Prithviraj Chaudhari, Mr. Roshil Nichani, Mr. Mehul Taleva, Mr. Dhruv Nyadhish, Mr. Sandip Ghaterao and Mr. Prathamesh Gargate i/by Mr. N.V. Tapare, Mr. Prakash Shah a/w Mr. Jas Sanghavi and Mr. Mihir Mehta i/by M/s. PDS Legal.
For the Respondent:Mr. Ashutosh Kumbhakoni, Advocate General a/w Ms. Jyoti Chavan, Asstt. Govt. Pleader, a/w Mr. S.B. Lolge, “A” Panel Counsel, a/w Mr. Akshay Shinde, ‘B’ Panel Advocate Ms. Neha Bhide, “B” Panel Counsel a/w Mr. P.P. Kakade, Government Pleader.

JUDGMENT :

R.D. Dhanuka, J.

1. The Division Bench of this Court at Mumbai by its order dated 14th October 2019 passed in this appeal found it difficult to reconcile the conflicting views of this Court in Ansul Impex Pvt. Ltd. Vs. State of Maharashtra and as such formulated three questions for consideration by Larger Bench. Accordingly Larger Bench is constituted pursuant to the Administrative Order passed by the learned Chief Justice.

2. The Division Bench has referred the following questions of law to the full bench :-

(b) Whether Explanation to Section 26 of the MVAT Act introduced with effect from 15th April 2017 by the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 takes away the right of the assessee to file

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2022 Supreme(Bom) 817

R.D.DHANUKA, NITIN W.SAMBRE, ABHAY AHUJAUnited Projects, Through its Partner, Nisar Fateh Mohd. Khatri – AppellantVersusState of Maharashtra, Through the Commissioner of Sales Tax, Maharashtra State – Respondent

Cases Referred (28)

R.D.DHANUKA, NITIN W.SAMBRE, ABHAY AHUJA
United Projects, Through its Partner, Nisar Fateh Mohd. Khatri – Appellant
Versus
State of Maharashtra, Through the Commissioner of Sales Tax, Maharashtra State – Respondent