Mohit Ispat Ltd., Rep. By Its Director, Achintya Mittal., v. State Of Goa, Thr. Its Chief Secretary And 2 ORS.,
1 wp 378 and 379 of 2019
IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NOS. 378 and 379 of 2019 WRIT PETITION NO.378 OF 2019 M/s. Mohit Ispat Ltd., a Company incorporated under the Companies Act, 1956 and having its office at Kundaim Industrial Estate, Kundaim- Goa and represented herein by its Director Mr. Achintya Mittal.
... Petitioner
Versus
1.
STATE OF GOA, through its Chief Secretary, having office at Secretariat, Porvorim, Goa.
ASST. COMMISSIONER OF COMMERCIAL TAXES, Government of Goa, Vikrikar Bhavan, MG Road, Panaji- Goa- 403 001.
COMMERCIAL TAX OFFICER, Government of Goa, Vikrikar Bhavan, MG road, Panaji - Goa - 403 001.
... Respondents with
2 wp 378 and 379 of 2019 WRIT PETITION NO.379 OF 2019 M/s. West Coast Ingots Pvt. Ltd., a Company incorporated under the Companies Act, 1956 and having its office at Kundaim Industrial Estate, Kundaim- Goa and represented herein by its Director Mr. Achintya Mittal.
... Petitioner
Versus
1.
STATE OF GOA, through its Chief Secretary, having office at Secretariat, Porvorim, Goa.
ASST. COMMISSIONER OF COMMERCIAL TAXES, Government of Goa, Vikrikar Bhavan, MG Road, Panaji- Goa- 403 001.
COMMERCIAL TAX OFFICER, Government of Goa, Vikrikar Bhavan, MG road, Panaji - Goa - 403 001.
... Respondents Mr. Y.V. Nadkarni and Mr. Sanket Kamat, Advocates for the petitioners.
3 wp 378 and 379 of 2019 Mr. D.J. Pangam, Advocate General with Mr. Deep Shirodkar, Additional Government Advocate for the respondents. Coram:- M. S. SONAK & NUTAN D. SARDESSAI, JJ.
Date:- 17th September, 2019 ORAL JUDGMENT : (per M.S. Sonak, J.) Heard the learned Counsel for the parties.
The learned counsel for the parties agree that the issue involved in the present petitions will have to abide by the decision of this Court in Writ Petition No. 380 of 2019.
Therefore, for the reasons set out in the judgment and order disposing Writ Petition No.380 of 2019, we make the Rule absolute in both these petitions as well.
4.
Accordingly in Writ Petition No.378 of 2019 we set aside the orders dated 5 th February, 2018 and 12 th December, 2018 made by the First Appellate Authority and the Tribunal respectively. We restore the first appeal of the petitioner before the First Appellate Authority and direct the First Appellate Authority to dispose of the First Appeal on its own merits and in accordance with law as expeditiously as possible.
4 wp 378 and 379 of 2019 5.
In Writ Petition No.379 of 2019, we set aside the order dated th February, 2018 and 12 th December, 2018 made by the First Appellate Authority and the Tribunal respectively. We restore the petitioner's appeal before the First Appellate Authority and direct the First Appellate Authority to dispose of such appeal in accordance with law and on its own merits as expeditiously as possible. 6.
In both these petitions, we clarify that merely because the petitioner's appeal is pending before the First Appellate Authority, the same should not operate as restraint upon the respondents to recover of the tax or penalties in terms of the orders impugned before the First Appellate Authority.
7.
The Rule in both these petitions is disposed of in the aforesaid terms.
8.
All concerned to act on the basis of an authenticated copy of this order.
NUTAN D. SARDESSAI, J.
M. S. SONAK, J.
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