PURUSHOTTAM JAIRAM & COMPANY Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard.

(2.) The petitioner has purchased timber logs in the e-auction held on 17/4/2017 and 17/5/2017. The terms and conditions for sale of timber, firewood, charcoal etc. (in depots and in-situ) by e-auction method were notified through circular dtd. 28/7/2016 by the Office of respondent no. 2 the Principal Chief Conservator of Forests, Maharashtra State, Nagpur. Clause 8 deals with mode of payment. Sub- clause (v) thereof is relevant, which reads thus :-

(3.) Undisputedly, the first auction was held on 17/4/2017 and second on 17/5/2017. The argument is that since the outer limit for payment of tax was 90 days, which for first auction will be 17/7/2017 and for second auction will be 17/8/2017 and since with effect from 1/7/2017, the Central Goods and Services Tax Act, 2017 (for short 'CGST Act of 2017') and Maharashtra Goods and Services Tax Act, 2017 (for short 'MGST Act of 2017') came into force and since the Act of 1959 and the Maharashtra Forest Development Act were repealed, the petitioner requested respondents to permit him to pay as per the GST. The request, however, was turned down. Hence, the present petition seeking direction to respondent no. 2 to implement MGST Act of 2017 and to direct respondent nos. 2 and 3 to accept 3/4th balance amount with GST and to release the timber logs without interest, penalty and ground rent.