Tech Connect Retail Pvt. Ltd Thr. Authorized Reprsentative v. State Of Maharrashtra Thr The Secretary Ministry Of Finance And ORS

Digitally signed by PRAJAKTA SAGAR VARTAK Date:

2024.01.03 14:44:07 +0530 18-wp 2-24.odt PRAJAKTA SAGAR VARTAK Prajakta Vartak

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2 OF 2024 Tech Connect Retail Pvt. Ltd.

..Petitioner Vs.

State of Maharashtra & Anr.

..Respondents __________ Mr. Bharat Raichandani with Mr. Prathamesh Gargate i/b. UBR Legal for Petitioner.

Ms. Shruti Vyas, Addl. GP with Ms. S. S. Bhende, AGP for State. __________ CORAM :

G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ.

DATE :

JANUARY 02, 2024.

P.C.:

1.

We have heard Mr. Raichandani, learned counsel for the petitioner and Ms. Vyas, learned Addl. G.P. for the State. 2.

The case of the petitioner is that an application for refund of VAT was filed by the petitioner with the Commissioner of Sales Tax, Mazgaon/respondent no.2. It is contended that the same is kept pending and is yet to be decided which is the grievance of the petitioner. As this is the limited issue involved in the present proceedings, we accept the contention as urged on behalf of the petitioner that the designated authority/officer needs to decide the said application for refund as expeditiously as possible.

------------------------- 02 January, 2024

18-wp 2-24.odt 3.

We accordingly dispose of this petition by the following order:-

ORDER

i.

The designated authority/officer is directed to decide the petitioner's application for refund of VAT as expeditiously as possible and in any event within a period of 12 weeks from the date the petitioner first appears before the designated authority.

ii.

The petitioner shall appear before the designated authority/ officer on 10 January, 2024 with all the documents.

iii.

The designated authority/officer shall proceed to take further appropriate steps in accordance with law in deciding the application. iv.

All contentions of the parties are expressly kept open. v.

No costs.

[FIRDOSH P. POONIWALLA, J.] [G. S. KULKARNI, J.] ------------------------- 02 January, 2024