(1.) The Division Bench of this Court at Mumbai by its order dtd. 14/10/2019 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 :-
(3.) The petitioners filed first quarterly returns for the period 2013-2014, under the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as 'the MVAT Act, 2002') on 24/7/2013. On 18/7/2016, the assessment proceedings were initiated by the Deputy Commissioner of Sales Tax, Issue Base Audit, Mumbai. On 13/10/2017, the assessing officer passed an assessment order for the period 2013-2014 under the MVAT Act, 2002. On 10/7/2018, the petitioner filed a stay application in Form No. 311 of the MVAT, Act. 2002 before the Joint Commissioner of State Tax, (Appeals) Mumbai. It being the First Appellate Authority. The petitioners also filed appeal in Form No. 301 before the State First Appellate Authority.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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