Aerocom Cushions Pvt. Ltd., Nagpur vs Assistant Commissioner ...
2025 Latest Caselaw 1144 Bom

Bombay High Court

Aerocom Cushions Pvt. Ltd., Nagpur vs Assistant Commissioner ... on 1 August, 2025

Author: Anil Laxman Pansare

Bench: Anil Laxman Pansare

                                                1                                     910 wp 2145.25

                      IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                NAGPUR BENCH : NAGPUR
                                 WRIT PETITION NO. 2145/2025
(Aerocom Cushions Private Limited Vs. Assistant Commissioner (Anti - Evasion), CGST & CX, Nagpur & anr.)
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Office Notes, Office Memoranda of Coram,                Court's or Judge's orders
appearances, Court's orders of directions
and Registrar's orders
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                           Mr. Vinay Shraff, Advocate with Mr. Dev Kumar Agrawal, Advocate for
                           petitioner.


                           CORAM: ANIL L. PANSARE AND
                                  M. M. NERLIKAR, JJ.

DATED : 01/08/2025.

Heard.

2. The petitioner is a lessee of the plot owned by the Maharashtra Industrial Development Corporation ("MIDC"). The petitioner assigned his right in the land in favour of Madanlal Pagariya with consent of MIDC for consideration of Rs. 1,50,00,000/-. The respondent issued a show cause notice to the petitioner to pay Goods and Service Tax ("GST") amounting to Rs. 27,00,000/-.

3. The argument is that notice so issued is without jurisdiction.

4. In support, the petitioner is relying upon the judgment of this Court in case of Chambers of Small Industries Association & another Vs. The State of Maharashtra through Commissioner of State Tax & others (Writ Petition No. 16665/2024, decided on 05.12.2023).

2 910 wp 2145.25

5. Issue notice to the respondents on petition and on interim relief returnable on 22.08.2025.

( M. M. NERLIKAR, J.) (ANIL L. PANSARE, J.)

Gohane

Signed by: Mr. J. B. Gohane Designation: PS To Honourable Judge Date: 01/08/2025 18:46:47