Anagha Pramod Ghawalkar v. The State Of Maharashtra

1 906.449.19 aba.doc ISM

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CRIMINAL APPELLATE JURISDICTION ANTICIPATORY BAIL APPLICATION NO. 449 OF 2019 Anagha Pramod Ghawalkar .....Applicant V/s.

The State of Maharashtra .....Respondent Mr. Abhijit Deshmukh for the applicant Mr. A. A. Palkar APP for the State CORAM : NITIN W. SAMBRE, J.

DATE :

FEBRUARY 21, 2019.

P.C.

The complainant is the authority under the provisions of GST wherein the liability to the tune of Rs. 3,30,60,898/- was assessed against the applicant including penalty and other dues. So far as the merits of the matter is concerned, the claim is, while saddling the liability of payment of tax and penalty on the applicant, no opportunity was given. I am afraid, such contentions cannot be appreciated at this stage in this proceedings. Once there

2 906.449.19 aba.doc is order of assessment and levying penalty by the Statutory Authority, the Statute provides for a remedy against such assessment order.

Keeping open the option to approach this Court, in case if the Appellate/Revisional Authority grants an interim relief qua recovery/assessment order, I hardly notice any reason to entertain the application, application stands rejected. [NITIN W. SAMBRE, J.]