Sanghvi Movers Ltd vs The State Of Maharashtra Through ...
2021 Latest Caselaw 2210 Bom

                                                                               3. as wp 9300-19.doc

R.M. AMBERKAR
(Private Secretary)

                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                         CIVIL APPELLATE JURISDICTION

                                    WRIT PETITION NO. 9300 OF 2019


                      Sanghvi Movers Ltd                                 .. Petitioner
                                   Versus
                      State of Maharashtra & Ors.                        .. Respondents

                                                 ...................
                       Mr. Vinayak Patkar a/w Mr. Ishaan Patkar and Ms. Riya Jain i/by
                        Mr. Jindagi Shah for the Petitioner
                       Ms. Shruti Vyas, 'B' Panel Counsel for the State
                                                   ...................

                                            CORAM       : UJJAL BHUYAN &
                                                          MILIND N. JADHAV, JJ.

                                            DATE       :    FEBRUARY 03, 2021.


                      P.C.:

Heard Mr. Patkar, learned counsel for the petitioner and

Ms. Shruti Vyas, learned AGP for respondent Nos. 1 and 2.

2. Challenge made in this writ petition is to the

assessment order dated 02.04.2019 passed by respondent

No. 2 assessing the petitioner under section 9(2) of the

Central Sales Tax Act, 1956 read with section 32(5) of the

Maharashtra Value Added Tax, 2002 for the assessment

period 2012-13 and thereafter levying tax, interest and

penalty on such count.

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3. Learned counsel for the petitioner submits that

petitioner is a dealer providing cranes on hire. Providing of

cranes for hire has been held to be service under the Finance

Act, 1994 and on such basis petitioner has been paying

service tax as levied. This aspect has been conclusively

dealt with by the Maharashtra Sales Tax Tribunal, Pune

Bench (briefly "the Tribunal" hereinafter) in Second Appeal

Nos. 376 and 377/2017 in the case of the petitioner itself for

the period 01.04.2008 to 31.03.2009. By the judgment and

order dated 25.09.2020, Tribunal while allowing the appeals

and setting aside the assessment orders as well as orders of

the first appellate authority held that value added tax (VAT)

and central sales tax (CST) levied by treating the

transactions as transfer of right to use the goods i.e cranes is

not justified and hence deleted. Instead of following the

order passed by the Tribunal, fresh assessment order has

been passed again levying tax, interest and penalty under

the Central Sales Tax Act, 1956 read with the Maharashtra

Value Added Tax Act, 2002.

4. In that view of the matter, learned counsel submits that

when the issue has been conclusively decided by the

Tribunal, it would be a futile exercise to approach the

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appellate forum or avail the appellate remedy as provided

under the statute.

5. Having heard learned counsel for the parties and on

due consideration, we direct as an interim measure that

there shall be stay of the impugned order dated 02.04.2019

(Exh E to the writ petition).

6. Stand over to 26.03.2021.

[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ]

Digitally signed Ravindra by Ravindra M.

           Amberkar
M.         Date:
Amberkar   2021.02.06
           09:46:50 +0530




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