2024 (1) TMI 432

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.... 914 OF 2023 - -<br>GST<br>G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Prakash Shah with Mr. Mihir Mehta i/b. PDS Legal. For the Applicant in IAL : Mr. Jitendra Mishra with Mr. Dhananjay Deshmukh No. 36091/23 and for Respondent Nos. 4 to 6 in WPL No. 166/24. For the State/Respondent Nos. 1 to 3 : Ms. Jyoti Chavan, Addl. GP. P.C.: 1. The present proceedings a....

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....ded to the petitioner within a period of four weeks from the date of the said order and in the same manner as the amounts were deposited. 3. The grievance of Mr. Shah is that once the orders passed by this Court are clear, the Deputy Commissioner of State Tax clearly intends to deny the benefit of this order passed by this Court as now, a show cause notice dated 19 December, 2023 has been issue....

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....mbay High Court for further clarification on BHC order dated 28/11/2023, and this office is awaiting for further communication of the competent authority in the matter." 4. Mr. Shah submits that in fact, such approach of the authority not only nullifies the orders passed by this Court but in fact, it amounts to the officer sitting in appeal over the orders passed by this Court. It is hence subm....

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....ew application is decided. The review application would be required to be placed and heard by the Bench (Coram:- G.S. Kulkarni and Jitendra Jain, JJ) which had passed the order dated 28 November, 2023. As suggested by Mr. Shah, it would be also permissible for the petitioner to move a praecipe on the administrative side of the Court, for the present writ petition to be tagged along with the review....