Raamkay Crop Science Solutions Pvt. Ltd. v. State Of Maharashtra Thr Prin. Secretary, Ministry Of Finance And ORS
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1271 OF 2025 Raamkay Crop Science Solutions Pvt. Ltd., .. Petitioners.
Versus
State of Maharashtra & Others .. Respondents Digitally signed by SMITA RAJNIKANT JOSHI Date:
2025.01.31 18:56:03 +0530 SMITA RAJNIKANT JOSHI Adv. Deepak Bapat, for the Petitioners.
CORAM:
B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.
DATE:
P. C.
Not on board. Mentioned. At the request of learned Counsel appearing for the Petitioner, taken on board. 1.
The above praecipe has been moved for speaking to the Minutes of Order dated 27th January, 2025.
2.
By that Order, we had directed there was an alternate remedy available under Section 107 of the CGST Act to challenge the Assessment Order and we were not entertaining the Writ Petition and relegated the Petitioner to avail of the alternate remedy. However, in the Order, we had
missed out to record that the time taken to prosecute the above Writ Petition shall be excluded for the purpose of limitation. 3.
Considering this mistake on our part, at the end of paragraph 2 of the Order dated 27th January,2025, the following shall be added: "The time taken to prosecute the above Writ Petition shall be excluded to calculate for the period of limitation as contemplated under Section 107 of the CGST Act." 4.
No other correction is sought. The correction shall be carried out in the original order as well as in the copy uploaded on the server. 5.
This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] For the sake of convenience the order dated 27th January, 2025 (as corrected) is reproduced hereunder:-
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1271 OF 2025
Raamkay Crop Science Solutions Pvt. Ltd.
.. Petitioner
Versus
State of Maharashtra & Ors.
.. Respondents Adv. Deepak Bapat a/w Sonali Bapat for the Petitioner. Ms. S. D. Vyas, Addl.G.P. a/w A. R. Deolekar, AGP for the Respondent Nos. 1 and 3.
Adv. Shehnaz V. Bharucha a/w Harshad V. Shinganapurkar & Ashuthosh Mishra for Respondent No.2.
CORAM:
B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.
DATE:
JANUARY 27, 2025 P. C.
1.
The above Writ Petition is filed seeking to quash the Audit Report dated 11th March, 2024 under Section 65(7) of the Central Goods and Services Act, 2017 (CGST Act), for the period 2019 to 2020 as well as the Assessment Order dated 15th July, 2024 for the very same period, and which is based on the said Audit Report.
2.
We find that in the present case, there is an alternate remedy of challenging the Assessment Order under Section 107 of the CGST Act. In fact,
it has been brought to our attention that on the identical issue for the period 2017 to 2018, the Petitioner has already availed of the alternate remedy by filing an Appeal under Section 107 of the CGST Act. Considering these circumstances, we are not inclined to entertain this Writ Petition and direct the Petitioner to avail of the alternate remedy under Section 107 of the CGST Act. The time taken to prosecute the above Writ Petition shall be excluded to calculate for the period of limitation as contemplated under Section 107 of the CGST Act.
3.
The above Writ Petition is accordingly disposed of. No order as to costs.
4.
It is needless to clarify that the Appellate Authority shall examine and consider the contentions raised by the Petitioner in the above Writ Petition and only thereafter pass any order.
5.
This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.]