Mayank Bansal v. State Tax Officer, Akola And Others

1 909wp5254.2025.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR WRIT PETITION NO. 5254 OF 2025 Mayank Bansal Vs.

State Tax Officer, Akola_702 SGST Officer, By-pass Road, Neemwadi, Akola and others.

Office Notes, Office Memoranda of Coram, Appearances, Court's orders or directions and Registrar's orders Court's or Judge's orders Mr. Ved Jain, Mr. Nischay Kantoor, Ms Soniya Dodeja, counsels for petitioner. Mr. K.R. Lule, APP for respondent Nos. 1 to 3/State. CORAM: ANIL L. PANSARE AND SIDDHESHWAR SUNDARRAO THOMBRE, JJ .

DATED : 12/09/2025 1.

Heard.

2.

The argument is that respondent No.1 has issued show cause notice dated 09/07/2025 under Section 73(1) of the Maharashtra Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, calling upon petitioner to show cause as to why should he not pay GST on a transaction by which he has transferred immovable property i.e. land and building belonging to him in favour of third party.

3.

The counsel submits that the issue involved is covered by judgment passed by Division Bench of Gujrat High Court in the case of Gujarat Chamber of Commerce and Industry and others., M/s Multi Thread Fastners, M/s Imperial Engineers, Lucid Colloids Ltd., M/s Metal Plast Engineers Versus Union of India and others

2 909wp5254.2025.odt reported in 2025 (1) TMI 516- Gujarat High Court . 4.

Counsel for petitioner submits that despite judgment having being cited in his reply to show cause notice, the respondent No.1 has, without giving any weightage to the judgment, has issued the impugned notice.

5.

Issue notice to the respondents, returnable on 26/09/2025.

6.

Mr. K.R. Lule, learned APP waives service of notice on behalf of respondent Nos. 1 to 3.

7.

Mr. S.A. Chaudhari, learned counsel waives service of notice on behalf of respondent No.4/Union of India.

8.

In the meantime, there shall be stay to the impugned show cause notice dated 09/07/2025 till next date.

9.

The petitioners counsel shall furnish compliance in terms of practice note 14 of the Bombay High Court Appellate Side Rules, 1960, particularly clause 5 thereof.

(JUDGE) (JUDGE) rajesh