2025 (1) TMI 470

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....dent: Mr. Himanshu B. Takke, AGP. P.C. 1. The above Appeal has been filed seeking to set aside the order dated 15th June 2022 passed in VAT SA 154 of 2020. By the impugned order, the Maharashtra Sales Tax Tribunal (MSTT), Mumbai dismissed the Appeal filed by the Appellant herein. 2. The facts of this case lie in a very compass. The Appellant is a reseller and retailer of automobile parts.....

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....elay was also prayed for. The delay was not condoned and the First Appellate Authority dismissed the Appeal vide order dated 1st August 2017. Being aggrieved by this dismissal, the Appellant preferred VAT SA No.154 of 2020 before the MSTT. This Second Appeal was also dismissed by the MSTT, Mumbai vide the impugned order dated 15th June 2022. It is being aggrieved by these orders of dismissal that ....

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....ute that the assessment order was served on the firm and the acknowledgment thereof is also on record which bears the seal of the firm. There is absolutely no explanation coming forward as to how the brother of one of the partners of the firm, and who claims that he was never a partner of the Appellant-firm, got his hands on the seal of the partnership firm. Even the affidavit filed by the said br....