The Additional Commissioner Of Sales Tax v. Garware Polyester Ltd

6-MVXA-13-2025.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION MAHARASHTRA VALUE ADDED TAX APPEAL NO. 13 OF 2025 IN VAT SECOND APPEAL NO. 121 OF 2018 The Additional Commissioner of Sales Tax ... Appellant Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.09.19 10:31:35 +0530 CHAITANYA ASHOK JADHAV

Versus

Garware Polyester Ltd.

... Respondent ______________________________________________________ Ms. Jyoti Chavan, Addl.G.P. a/w Mr. Himanshu Takke, A.G.P., for Appellant.

Mr.

C. B. Thakar, for Respondent.

______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 18 September 2025 PC:- 1.

Heard learned counsel for the parties.

2.

The Appellant had proposed the substantial questions of law set out in paragraph 34 of the Appeal memo. 3.

However, Ms. Chavan very fairly points out that such questions stand answered against the Appellant (Revenue), in the order dated 01 November 2023 disposing of Maharashtra Value Added Tax Appeal (L) No. 12814 of 2022. She places such order on record.

4.

On perusing the order made by the Co-ordinate Bench of this Court, we are satisfied that the questions now proposed

6-MVXA-13-2025.DOCX in this Appeal stand answered against the Appellant (Revenue). Accordingly, there is no point in admitting this Appeal.

5.

Accordingly, by following the order made by the Coordinate Bench, we dismiss this Appeal without any costs order.

(Advait M. Sethna, J) (M.S. Sonak, J)