2025 (8) TMI 1548

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....isposed of by a common judgment and order. Accordingly, we issue a Rule in each of these petitions. With the consent of and at the request of learned counsel for the parties, we make the Rule returnable immediately. 3. These three petitions challenge assessment orders passed by the Deputy Commissioner of State Tax levying tax under the Maharashtra Value Added Tax Act, 2002 (hereafter "the MVAT Act") on payments of royalty made by the subsidiary company (Merck Life Science Pvt. Ltd.) to the Petitioner for the financial years FY 2015-16, FY 2016-17 and FY 2017-18 on the allegation that the said royalties amount to consideration for the transfer of right to use of trademarks. 4. These petitions have been filed invoking the writ jurisdict....

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....t so chooses, subject to making the requisite pre-deposit. This Court further held that in the event the Petitioner preferred an appeal before the Tribunal within six weeks from the date of the order, limitation would not be a bar for entertaining and trying such appeal on merits. 8. A Co-ordinate Bench of this Hon'ble Court in the case of Kellogg Company Vs. The State of Maharashtra & Ors. Writ Petition No.1661 of 2019 dated 27.07.2022 held that it was bound by the findings of the Judgment in M/s Mestra A. G. Switzerland (supra), and disposed of a group of petitions in terms of the directions as contained in paragraph Nos 27 and 28, which read as under:- "27. However, in the peculiar facts and circumstances, viz. pendency o....

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....and 2925 of 2021 filed by the Petitioner (in the case of another subsidiary, Merck India). 10. Both the aforesaid orders were not interfered with by the Hon'ble Supreme Court in M/s. Mestra A. G. Switzerland Vs. The State of Maharashtra & Ors. Special Leave to Appeal (C) No(s).10336/2022 dated 04.11.2024 wherein the Hon'ble Apex Court granted liberty to the petitioner(s) to approach the Tribunal as stated by this Hon'ble High Court. The Court further observed that if the Petitioner files appeals before the Tribunal within a period of eight weeks from the date of the order, the issue of limitation would not be raised by the Tribunal. 11. Mr. Murthy learned counsel for the Petitioner submits that this Court may consider foll....