Subhash Chemical Industries Pvt Ltd v. State Of Maharashtra And ORS

929-ASWP-12383-2023.DOC Arun

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12383 OF 2023 Subhash Chemical Industries Pvt Ltd

...Petitioner

Versus

State of Maharashtra & Ors

...Respondents

Mr Prakash Shah, i/b PDS Legal, for the Petitioner. Mrs Rupali Shinde, AGP, for Respondent No.1-State. Mr Deepak More, with Shivram A Gawade, for Respondents Nos. 2 & 3.

Mr Vinod Kalak, Assistant Commissioner (LBT) of Respondents Nos 2 & 3 present.

CORAM

G.S. Patel & Kamal Khata, JJ.

DATED:

9th October 2023 PC:- ARUN RAMCHANDRA SANKPAL 1.

Rule. Returnable forthwith.

ARUN RAMCHANDRA SANKPAL Date: 2023.10.10 10:38:56 +0530 2.

On written instructions, Mr More agrees that no hearing was given to the Petitioner prior to the three Assessment Orders dated 6th June 2023, for the Financial Years, 2013-2014, 2014-2015 and 2015-2016. There followed Notices of Demand.

3.

The Assessment Orders and the Notice of Demand are quashed and set aside.

9th October 2023

929-ASWP-12383-2023.DOC 4.

The 3rd Respondent will give a hearing to the Petitioners for all three years. After hearing the Petitioners, the 3rd Respondent will pass a reasoned order. A fresh decision will be taken without any regard or reference to the previous Assessment Orders or the previous Demand Notices.

5.

The Petition is disposed of in these terms. There will be no order as to costs.

6.

Mr Shah assures us that the Petitioners will appear before the 3rd Respondent on any date he fixes for a hearing. (Kamal Khata, J) (G. S. Patel, J) 9th October 2023