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    <title>2022 (6) TMI 701 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the writ petition for not being maintainable as the petitioner had not availed the alternative remedy under Section 26 of the MVAT Act. The court did not address the jurisdiction of the State of Maharashtra or the classification of contracts due to the dismissal on the grounds of maintainability. Additionally, the court noted that issues regarding the validity of Section 26 of the MVAT Act were being addressed by a Full Bench in a separate case and were not discussed in this judgment.</description>
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      <description>The court dismissed the writ petition for not being maintainable as the petitioner had not availed the alternative remedy under Section 26 of the MVAT Act. The court did not address the jurisdiction of the State of Maharashtra or the classification of contracts due to the dismissal on the grounds of maintainability. Additionally, the court noted that issues regarding the validity of Section 26 of the MVAT Act were being addressed by a Full Bench in a separate case and were not discussed in this judgment.</description>
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