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2024 (11) TMI 100 - HC - GSTSeeking modification of the order - permission to complete the assessment for the year 2019-20 in respect of the Assessee Petitioner - HELD THAT - Attention is drawn to a previous Order passed by a Co-ordinate Bench of this Court on the present proceedings in THE STATE TAX OFFICER, SATARA VERSUS NEW PHALTAN SUGAR WORKS DISTILLERY DIVISION LTD. 2023 (3) TMI 1534 - BOMBAY HIGH COURT , whereby, this Court allowed a similar Application filed by the State permitting assessment for the year 2018-19 to proceed as it was to become time barred post 31st March 2023. Having heard the learned Counsel for the parties and having perused the Application, this Interim Application is allowed. However, such prayer is granted with a condition that the assessment which would be undertaken, if adverse to the Petitioner, shall not be enforced and shall be subject to the further orders which would be passed on this Petition. All contentions of the parties on the assessment are expressly kept open. Interim Application stands disposed of.
The High Court of Bombay allowed the Applicant's Interim Application to modify the order dated 3rd December 2020, permitting the State Tax Department to complete the assessment for the year 2019-20 for the Petitioner. The assessment, if adverse to the Petitioner, will not be enforced and is subject to further orders. The Petitioners are directed to amend the petition to include Karmaveer Shankarrao Kale Sahakari Sakhar Karkhana ltd. as a Respondent within two weeks.
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