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IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 358 OF 2022

ALONGWITH

WRIT PETITION NO. 369 OF 2022

ALONGWITH

WRIT PETITION NO. 381 OF 2022

Marathon Nextgen Realty Ltd.

and Anr.

….Petitioners

V/s.

The State of Maharashtra and Ors.

…Respondents

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Mr. V. Sridharan, Senior Advocate a/w Mr. Rahul C. Thakar, Mr. Sahil Parghi

and Mr. Kevin Shah i/b Mr. C. B. Thakar for Petitioners.

Ms. Jyoti Chavan, AGP for Respondents – State.

Mr. Kiran B. Shinde, Deputy Commissioner of Sales Tax (Appeal) – 3,

Mumbai present.

----

CORAM : K.R. SHRIRAM &

A.S. DOCTOR, JJ.

DATED : 30^th AUGUST 2022

P.C. :

1.

Counsel suggested that Writ Petition No. 369 of 2022 be taken

as lead petition.

2.

After the petition was heard for some time, learned AGP on

instructions from Mr. Kiran B. Shinde stated that the court may be pleased

to, after keeping open rights and contentions of both petitioner as well as

respondents, quash and set aside the impugned order dated 1^st November

2021 and send it for denovo consideration.

Mr. Sridharan submitted that, that is what petitioner was

asking right from the beginning.

Purti Parab

PURTI

PRASAD

PARAB

Digitally

signed by

PURTI

PRASAD

PARAB

Date:

2022.09.05

17:14:38

+0530

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3.

In the circumstances, keeping open the rights and contentions

of the parties, in particular petitioner’s contention that once petitioner has

discharged the arrears in dispute after availing waiver granted as per

Section 26(6B) of the Maharashtra Value Added Tax, there can be no more

assessment for the same period, the order dated 1^st November 2021 is

quashed and set aside and the matter is remanded to Respondent No.3 for

denovo consideration.

Respondent No.3 shall consider all the grounds raised in the

appeal and pass a reasoned order.

Before passing any such order, Respondent No.3 shall give a

personal hearing and notice of personal hearing shall be given atleast seven

working days in advance.

4.

Mr. Sridharan states that during the personal hearing petitioner

shall produce the documents and papers afresh in support of petitioner’s

claim so that Respondent No.3 can verify the claims which are disallowed in

the impugned order. Respondent No.3 shall thereafter pass the order in

accordance with law on merits as well as jurisdictional aspect raised by

petitioner.

5.

We make it clear that departmental representative can make

submissions before Respondent No.3.

Purti Parab

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6.

Ms. Chavan states that respondents will take further steps as

available in accordance with law as regards the assessment orders passed.

We do not wish to comment on this submission of Ms. Chavan.

7.

Consequentially the impugned orders dated 1^st November 2021

in Writ Petition No. 358 of 2022, Writ Petition No. 381 of 2022 and Writ

Petition No.369 of 2022, respectively are also quashed and set aside on the

same terms as mentioned above.

8.

All petitions disposed.

(A.S. DOCTOR, J.)

(K.R. SHRIRAM, J.)

Purti Parab