2018 (10) TMI 1763 - HC - VAT and Sales Tax

Constitutional validity under Section 23 of the Maharashtra Value Added Tax Act, 2002 - period 2011 -2012 - HELD THAT - Ms. Chavan, learned Counsel on instructions gives undertaking to this Court that the demand notice consequent to the assessment year dated 7th December, 2017 will not be given effect nor enforced till such time as the Hon'ble Supreme Court renders a specific decision in the appeal filed by the petitioners before it challenging the order dated 25th April, 2017 passed by this Court in Writ Petition No. 2119 of 2016 and MVAT Appeal No. 68 of 2016. The undertaking is accepted by us. Petition disposed off.

Summary

Issues:
Challenge to order under Maharashtra Value Added Tax Act, 2002 for the period 2011-2012.

Analysis:
The judgment pertains to a petition challenging an order dated 7th December, 2017, passed by the Assistant Commissioner under Section 23 of the Maharashtra Value Added Tax Act, 2002 for the period 2011-2012. A similar petition for an earlier financial year had been disposed of by the court, where an undertaking was given by the learned AGP that the demand notice would not be enforced until a final decision was rendered by the Honorable Supreme Court in a related matter. The parties agreed that the same undertaking would apply to the present case as well.

The learned Counsel for the parties agreed that the undertaking given in the previous case would also apply to the present matter. Accordingly, the learned Counsel on instructions provided an undertaking to the Court that the demand notice related to the assessment year dated 7th December, 2017, would not be enforced until the Honorable Supreme Court rendered a specific decision in the appeal filed by the petitioners challenging the earlier order passed by the Court. This undertaking was accepted by the Court, and as a result, the writ petition was disposed of in accordance with the agreed terms.