2025 (8) TMI 1465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JJ. For the Petitioner: Mr Ishaan V Patkar, with Mr Vinit V Raje & Mr Yashwant J Patil, i/b, Alaksha Legal,. For the Respondent-State: Ms Jyoti Chavan, Addl GP, with Mr Amar Mishra, AGP,. ORAL ORDER:-   (PER M S SONAK, J) 1. Heard learned Counsel for the parties. 2. MVAT Appeal No. 69 of 2025 is not on board. However, with the consent of the learned Counsel for the parties, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Development Pvt Ltd 2018 SCC OnLine BOM 18538 and Commissioner of Income Tax Vs Hindustan Samuh Awas Ltd 2015 377 ITR 150. He submits that though these decisions are in the context of the provisions under the Income Tax Act, the same principles would apply in interpreting Rule 58(1B) of the Maharashtra Value Added Tax Rules, 2005 (MVAT Rules). 5. Mr Patkar also fairly concedes that the above de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the MVAT Rules 2005. She submits that there is a difference in the provisions considered by the two decisions now relied upon and the provisions of the MVAT Rules. 7. At this stage, we do not propose to decide whether the two decisions relied upon by Mr Patkar cover the issue in favour of the Appellant. However, we think that this is an issue which is best decided by the Tribunal, more part....