2021 (1) TMI 1141 - HC - VAT and Sales Tax

Whether the Petitioner would have overriding claim over the dues of the Sales Tax Department? - HELD THAT - The prayers as framed do not address this issue. Leave to frame a proper prayer is also granted. Amendments be carried out within a period of one week - Issue notice to the Respondents including added Respondent returnable in two weeks thereafter.

Summary

The High Court of Bombay granted leave for the petitioner to join the Sales Tax Department as a party-respondent and to amend the petition for that purpose. The petitioner is required to address the issue of having an overriding claim over the department's dues. Amendments must be made within one week, and notice is issued to respondents, with service waived for respondent numbers 1 to 6.