2024 (12) TMI 1768

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....Bombay (Ordinary Original Civil Jurisdiction) in Writ Petition No.202/2020 dated 15-06-2022 by which the High Court declined to entertain the Writ Petition filed by the petitioner - herein seeking to challenge the assessment order passed under Section 23 (4) of the Maharashtra Value Added Tax Act, 2002 (for, short the "MVAT Act") on the ground that the petitioner (assessee) has an efficacious alternative remedy of preferring an appeal under Section 26 of the Act, 2002. 2. It appears that while invoking the writ jurisdiction of the High Court for the purpose of challenging the assessment order, the constitutional validity of Section 26 of the Act, 2002 was also challenged. However, such challenge was given up before the High Court. 3. ....

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.... notice to the learned Attorney General for India to assist this Court on the next occasion. Mr. S. Ganesh, learned senior advocate, further submits that without prejudice to its rights and contentions, the petitioner is willing to prefer appeals against the assessment orders and also comply with the direction to deposit 10% of the basic tax along with the appeal. Let the appeals be filed within four weeks from today. As and when such appeals are filed, the Appellate Authority is directed not to proceed with the appeals and keep them pending till further orders. Upon filing of such appeals along with deposit, as aforesaid, there shall be stay of demand with respect to the rest of the amount." 5. The learned sen....