2026 (4) TMI 420

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....el with Mr. Mohit Rawal and Mr. Akshaya Sudame, Counsels. For the Respondent no. 1/State: Mr. S.S. Hulke, A.G.P. For the Respondent nos. 2 to 7: Mr. M.I. Dhatrak, Special Counsel. ORDER There occurred certain errors in the order sought to be reviewed. Firstly, Mr. M.I. Dhatrak, learned Counsel, appeared for respondent nos. 2 to 7, whereas, his appearance is mentioned for respondent nos....

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....e zone. The relevant paragraph reads thus : "12. That being so, we are of the considered view that this matter will have to be remanded back to respondent No.6 - Assistant Commissioner of the State Tax, to pass orders afresh, in the light of the law laid down in Britannia's case and after examining whether the services under question were for authorized operations as endorsed by the speci....

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.... of Section 16. 7] We have gone through the said provision to find that the definition was indeed amended on the aforesaid date. The transaction under question pertains to the period prior to 1/10/2023, and to be very precise, the transaction is for the period from March - 2020 to June - 2023. 8] In that view of the matter, since the above expression was added in October - 2023, though there....