M/S Regent Honda Division Of M/S ... vs The State Of Maharashtra And Ors
2021 Latest Caselaw 15386 Bom

                                                                                    8-WP.4691.2021


                          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 CIVIL APPELLATE JURISDICTION

                                    WRIT PETITION NO. 4691 OF 2021

                   M/s. Regent Honda                        }      Petitioner
                            Versus
                   The State of Maharashtra                 }
                   and Ors.                                 }      Respondents


                   Mr. Rahul C. Thakar i/b. Mr. Chandrakant B.
                   Thakar for the petitioner.
                   Ms. R. A. Salunkhe-AGP for State.

                                        CORAM :- DIPANKAR DATTA, CJ &
                                                 M. S. KARNIK, J.

DATE :- OCTOBER 26, 2021 PC :-

1. Since a point has been raised by the petitioner that the judgment delivered by the Advance Ruling Authority comprising of 3 (three) Joint Commissioners would be binding on the appellate authority (Joint Commissioner) under the Maharashtra Value Added Tax Act, 2002 and that an appeal to the appellate authority would be an exercise in futility, we have entertained this writ petition despite the existence of a remedy of appeal made available by section 55 of the Act.

2. We propose to consider this writ petition once again on 16th November 2021. Till then, no recovery in pursuance of the impugned order shall be effected. SALUNKE JV Digitally signed by SALUNKE J V Date: 2021.10.28 19:41:47 +0530

(M. S. KARNIK, J.) (CHIEF JUSTICE)

J.V.Salunke,PS