2019 (12) TMI 1015

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....9 - -<br>CST, VAT & Sales Tax<br>NITIN JAMDAR AND M.S. KARNIK, JJ. Mr.Prithviraj Choudhary i/b. Ms.Sharon Patole for the Applicant / Petitioner. Ms.Jyoti Chavan, AGP for the Respondent- State. P.C. : By these petitions, the petitioner has raised various challenges including to the validity of the the Maharashtra Tax (Amendment and Validation) Act, 2017 and the provisions thereof. A group of ma....

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.... coercive steps against the petitioners. When the present petitions came up on the board, they were adjourned in view of the reference made and an ad-interim order was passed on 22 October 2019. The first part of the ad-interim order directs the Respondents not to adopt any coercive steps. Second part thereof is regarding a garnishee notice issued by the Respondent on 28 June 2019 and the Court di....

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....t the Petitioners are undertaking the work of civil nature for the State Infrastructure and if it is not completed in time for lack of funds, the Petitioner would face daily penalty by the Authorities. The learned AGP appearing for the Respondents, on instructions from Shri Ashutosh B. Ghorpade, Deputy Commissioner of State Tax, states that the State is abiding by the statement made by learned Ad....

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....im order a garnishee notice was issued. Therefore, we see no special reason why the garnishee notice was issued to the present Petitioner. The position is that none of the similarly situated Petitioners have deposited any amount pursuant to the assessment orders against them as all are awaiting the conclusion of the reference. If the Petitioner's amount in the bank account remains locked and if th....