Pratik Giriraj Tiwari v. The State Of Maha., Thr. Secretary, Dept. Of Goods And Services Tax, Mumbai And ORS.

(1) 26wp6928.25

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH : NAGPUR WRIT PETITION NO. 6928/2025 Pratik Giriraj Tiwari .Vs. State of Maharashtra and Ors. --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- Mr. S. S. Dewani, Advocate for petitioner.

Mr. A. B. Badar, A.G.P. for respondent Nos. 1, 3, 4, 5 and 6. Ms P. D. Rane, Advocate for respondent No.2.

CORAM :

ANIL L. PANSARE AND NIVEDITA P. MEHTA, JJ.

DATE :

JANUARY 9, 2026.

Heard.

2.

The position of law appears to us to be clear on the point. The show cause notice issued to the petitioner is sans reason and, therefore, is liable to be quashed and set aside in terms of the law laid down in Saurabh Sahu .Vs. State of Maharashtra [Writ Petition No.8537/2025, decided on 01.07.2025], so also in Makersburry India Pvt. Ltd. Vs. State of Maharashtra; [2023 DGLS (Bom.) 4538]. It is evident that the authorities below, despite knowing the position of law, have repeatedly committed lapses and Court is unnecessarily called upon to test legality of orders, which respondents authorities are aware to be unsustainable in law. We accordingly expect the respondents to take corrective steps and if not taken we will pass appropriate orders and if required we will impose suitable costs for adjudicating the issue on settled position of law. 3.

List on 16.01.2026 for further consideration. (JUDGE) (JUDGE) Kahale