2025 (9) TMI 1524

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.... For the Respondent No. 1: Ms. Shruti Vyas a/w Mr. Abhishek Mishra,. For Respondent Nos. 2, 3 and 4: Ms. Jyoti Chavan, Addl. G.P., P.C.:- 1. Heard Mr. Jarwal for the Petitioner, Ms. Vyas, for the Respondent No. 1 and Ms. Chavan, Addl. G.P. for the Respondent-State. 2. There is a challenge to the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017....

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....dition to the usual mode of service, private service/hamdast is allowed. The Petitioner must file an affidavit of service. 7. The Petitioner has also challenged the order dated 28 February 2025, made by the 4th Respondent, i.e. the Assistant Commissioner of Sales Tax at Maharashtra, raising a demand of Rs. 1 crore towards GST, and penalty and interest amounting to an additional Rs. 1 crore. Ms ....

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....y paid Rs. 21 lakhs, an unconditional stay restraining recoveries pursuant to the order dated 28 February 2025 may be granted. 9. We have considered the rival contentions. At least prima facie, we are satisfied that the State should not be deprived of its dues primarily on account of disputes between the Petitioner and the 5th Respondent as to the liability for payment. At least at present, we ....

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....to the order dated 28 February 2025, subject to the Petitioner depositing in this Court an amount of Rs. 20 lakhs within 6 weeks from the date of uploading of this order. This amount is determined having regard to the dues, which are prima facie Rs. 1 Crore, the payment made by the Fifth Respondent, and the contention about the amount usually required to deposit for restraining coercive action. Fu....