Big Tree Entertainment Private Limited v. State Of Maharashtra, Through Secretary, Department Of Revenue

Osk 52-Wp-123-2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 123 OF 2025 WITH INTERIM APPLICATION (L.) NO. 755 OF 2025 Big Tree Entertainment Private Limited ... Petitioner V/s.

The State of Maharashtra & Ors.

... Respondents _______________________________________ Mr. Prakash Shah a/w. Mr. Mihir Mehta & Mr. Mohit Raval i/b. PDS Legal for Petitioner.

Ms. Jyoti Chavan, Addl. G.P. a/w. Mr. Amar Mishra, A.G.P. for Respondent Nos.1 to 3-State.

Ms. Maya Majumdar for Respondent No.4.

Mr. Vivek P. Ghodke, Asst. Comm. of State Tax, Investigation Branch-C, Mumbai, present.

_______________________________________ CORAM : A. S. GADKARI AND KAMAL KHATA, JJ.

DATE : 14th January 2025.

P.C. :

1) In view of Government Circular No. 243/37/2024-GST, F.No. CBIC-20001/14/2024-GST dated 31st December 2024 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, New Delhi, the impugned Show Cause Notice dated 30th May 2024 (Exh. 'A') is set aside.

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Osk 52-Wp-123-2025.doc 2) Learned A.G.P., on instructions, submitted that, the concerned Authority will pass necessary Orders, as per the provisions of law, after hearing the Petitioner in that behalf. The said statement is accepted. 3) Petition is accordingly disposed off.

4) In view of disposal of Petition, Interim Application (L.) No. 755 of 2025 does not survive and is accordingly disposed off. ( KAMAL KHATA, J. ) ( A.S. GADKARI, J. ) by OMKAR SHIVAHAR KUMBHAKARN Date:

2025.01.16 11:12:39 +0530 OMKAR SHIVAHAR KUMBHAKARN 2/2