STATE OF MAHARASHTRA Vs. GREATSHIP (INDIA) LIMITED

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order dtd. 30/4/2021 passed by the High Court of Judicature at Bombay in Writ Petition (Stamp) No. 92630 of 2020, by which the High Court has, in exercise of powers under Article 226 of the Constitution of India, set aside the assessment order passed by the assessing authority and also the belated notice of demand, the State of Maharashtra and others have preferred the present appeal.

(2.) That the respondent - original writ petitioner was subjected to proceedings under the Maharashtra Value Added Tax, 2002 (hereinafter referred to as the 'MVAT Act') and Central Sales Tax Act, 1956 (hereinafter referred to as the 'CST Act'). The Assessing Officer issued notice of assessment dtd. 1/2/2018 calling upon the assessee to produce relevant documents and also to show cause as to why it should not be assessed under the relevant provisions of Sec. 23 of the MVAT Act.

(3.) Number of submissions have been made by the counsel appearing for the respective parties on merits and on the assessment order passed by the Assessing Officer. However, for the reasons given hereinbelow, we are of the opinion that against the assessment order, the High Court ought not to have entertained the writ petition and ought to have relegated the assessee to prefer a first appeal before the first appellate authority. Therefore, we are not elaborating the submissions on merits.