Creative Enterprises v. The State Of Maharashtra And ORS

1/1 440-WP-5734-2021.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

Digitally signed by PURTI PRASAD PARAB Date:

2022.08.17 10:51:45 +0530 CIVIL APPELLATE JURISDICTION PURTI PRASAD PARAB WRIT PETITION NO. 5734 OF 2021 Creative Enterprises ....Petitioner V/s.

The State of Maharashtra and Ors.

...Respondents

---- Mr. Rahul C. Thakar a/w Mr. Kevin Shah i/b C.B. Thakar for Petitioner. Ms. S.D. Vyas - AGP 'B' Panel for State.

---- CORAM : K.R. SHRIRAM & A.S. DOCTOR, JJ.

DATED : 11th AUGUST 2022 P.C. :

1.

In view of the order dated 24th November 2021 passed by the Joint Commissioner of State Tax (Appeal) after filing of the petition, the impugned Assessment Order dated 30th March 2019 and Rectification Order dated 26th March 2021 are hereby quashed and set aside. The matter is remanded for denovo consideration. The assessment order to be passed after granting personal hearing to petitioner, notice whereof shall be given atleast seven working days in advance. If petitioner wishes to file any written submissions regarding what transpired during the personal hearing, the same to be filed within three days after personal hearing. The assessment order to be passed within eight weeks from the date this order is uploaded.

2.

Petition disposed.

(A.S. DOCTOR, J.) (K.R. SHRIRAM, J.) Purti Parab