Neelam Automobile Pvt. Ltd And Anr vs Deputy Commissioner Of Sales Tax ...
2022 Latest Caselaw 5928 Bom

                                                                            17. WP.5600.21.doc

S.S.Kilaje
                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                    CIVIL APPELLATE JURISDICTION

                                 WRIT PETITION NO. 5600 OF 2021

             Neelam Automobile Pvt. Ltd. and Anr.                  .. Petitioners
                      Versus
             Deputy Commissioner of Sales Tax and Ors.             .. Respondents

                                             WITH
                                 WRIT PETITION NO. 4691 OF 2021

             M/s. Regent Honda (Division of M/s. Tejpal
             Motors Pvt. Ltd.)                          .. Petitioner
                        Versus
             State of Maharashtra and Ors.              .. Respondents
                                         ....................
              Mr. V.T.Dubey for the Petitioner in W.P. 5600 of 2021
              Mr. Rahul Thakar a/w. Mr. Kevin Shah for Petitioner in W.P. 4691
               of 2021
              Ms. Ashwini A. Purav, AGP for State - Respondent in W.P. 5600 of
               2021
              Ms. S.D.Vyas, Government Pleader, 'B' Panel counsel for the State -
               Respondent Nos. 1 to 3 in W.P. 4691 of 2021
                                            ...................


                                           CORAM : K. R. SHRIRAM &
                                                   MILIND N. JADHAV, JJ.

                                           DATE          : JUNE 27, 2022.

             P.C.:

1. Mr. Thakar appearing for petitioner in W.P. 4691 of 2021 states

that the Adjudicating Authority in writ petition No. 4691 of 2021 has

relied upon the findings of the Advance Ruling Authority in the case of

B.U.Bhandari Auto Pvt. Ltd. dated 20.06.2018. Mr. Thakar states that

there are various judgments of this Court as well as Apex Court where

1 of 2

17. WP.5600.21.doc

the courts have in effect held that the conclusions of the Advance

Ruling Authority in the case of B.U. Bhandari Auto Pvt. Ltd. are not

correct.

2. Ms. Vyas appearing for respondent Nos. 1 to 3 states that the

compilation given is missing. Therefore, the court may keep the

matter next week. Mr. Thakar states that he will provide a copy of the

compilation to all the three opposing counsels as well as the court.

3. Stand over to 11th July, 2022.

4. Ad-interim relief, if any, to continue till 16.07.2022.

     [ MILIND N. JADHAV, J. ]                        [K. R. SHRIRAM, J.]


SONALI     Digitally signed
           by SONALI
SATISH     SATISH KILAJE
           Date: 2022.06.29
KILAJE     18:18:49 +0530




                                                                        2 of 2