2025 (7) TMI 408

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....as, Addl. GP, with Aditya R Deolekar, AGP,. ORAL JUDGMENT   (PER M. S. SONAK, J.): 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petition challenges the order dated 29th August 2024 made by the Maharashtra Sales Tax Tribunal, Mumbai ("Tribunal") dismis....

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....urt after quoting Section 26(5)(a), made the following observations: "6. The provisions of Section 26(5)(a) of the Maharashtra Value Added Tax Act, 2002, read as under - "26. Appeals (5) Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following powers, namely:- (a)....

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....ave to be governed by the mandate of Section 26(1)(a) of the Maharashtra Value Added Tax Act and decide the appeal in the manner as indicated therein, the Rule being subservient to it. The position in this regard has been considered in Balaji Steel Re-rolling Mills v. Commissioner of Central Excise and Customs, (2014) 16 SCC 360 in which considering similar provisions as contained in the Central E....

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....ed, subject to the petitioner paying the costs. In this matter as well, we are allowing this Petition subject to the Petitioner paying costs of Rs. 25,000/- to the Bar Council of Maharashtra and Goa within four weeks from the date of uploading of this order and filing a proof of payment to be filed in the Registry. If costs are not paid within the time indicated, this Petition shall be deemed dism....