2025 (9) TMI 1524

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....ruti 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, and its corresponding provision....

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....ce, 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 Chavan points out that the dues a....

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....onal 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 cannot hold that the payment of R....