TaxTMI 
TaxTMI 
2024 (3) TMI 587
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....ying for the following substantive reliefs: "i) This Hon'ble Court be pleased to declare that - a) the levy of VAT by the respondents on the royalty in question received by petitioner no. 1, on which Service Tax has already been paid, is without the authority of law and in excess of jurisdiction; b) Respondent no. 2 (Kalyan Division) and respondent no. 3 (Mazgaon Division) cannot both contemporaneously seek to pass orders to levy VAT on the royalty payment in question; c) Respondent no. 2 (Kalyan Division) had no jurisdiction to pass the three Impugned Orders dated 2nd March, 2017, 7th June, 2017 and 7th June, 2017 in respect of petitioner no. 1; d) the three Impugned orders dated 2nd March, 2017, 7th June, 2017 and 7th June, ....
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....e Assessing Officers who exercise jurisdiction to pass the assessment orders are from the Kalyan jurisdiction and also from the Mazgaon (Mumbai) jurisdiction. 5. It is not in dispute that for the year 2008-09 assessment order dated 2 March, 2017 and for the year 2009-10 assessment order dated 7 June, 2017 were passed by the Assessing Officer under the Kalyan jurisdiction. Although such orders are passed on such dates, the case of the petitioners is that the orders were received by the petitioners on 23 September, 2022 and the same are assailed in this petition, which immediately came to be filed on 11 November, 2022 as noted by us. 6. Insofar as the year 2010-11 is concerned, there is an order dated 29 March, 2019 passed by the Assessing ....
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....ner while filing such appeal, have also made a pre-deposit. As such assessment orders have been withdrawn, adjudication of the appeals is also not called for, and the petitioners would be entitled for refund of the pre-deposit amount. We, accordingly, permit the petitioners to withdraw the appeals. The petitioner accordingly also become entitled for refund of pre-deposit amount, which be released to the petitioner within four weeks from today. 9. Insofar as the assessment orders for the period 2012-13 and 2013-14 are concerned, there appears to be no dispute on the assessment orders which are dated 31 March, 2021 and 13 March, 2022. The petitioners have already preferred appeals which are pending and which needs to be adjudicated in accord....