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GULF OIL LUBRICANTS INDIA LTD. & OTHERS vs. JOINT COMMISSIONER OF STATE TAX APPEAL-V & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
ABHAY AHUJA
Pet. Counsel
Ishan Patkar
Chaitali Raul
Alaksha Legal
Res. Counsel
Jyoti Chavan
Himanshu Takke
Manish Upadhyay

Petitioner / Applicant

GULF OIL LUBRICANTS INDIA LTD. & OTHERS
Respondent JOINT COMMISSIONER OF STATE TAX APPEAL-V & OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 8, 2023
Order No.

WRIT PETITION NO.3097 OF 2022 WITH WRIT PETITION NO. 3092 OF 2022 WITH WRIT PETITION NO. 3096 OF 2022,AND WRIT PETITION NO. 3517 OF 2022 WITH WRIT PETITION NO. 3789 OF 2022

Citation

2023(2) TAXREPLY 7018
Original Order
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ORDER

ORAL JUDGEMENT: (PER NITIN JAMDAR, J) Rule. Rule made returnable forthwith. Taken up for disposal. 2. In these Petitions, the Petitioners have challenged the Orderin- Appeal passed by the State Tax Authorities. The Petitioners have received show cause notices, which were adjudicated and Order-in- Original was passed. The Petitioners have filed appeals before the Appellate Authority and the appeals were dismissed. 3. The Petitioners have filed these Writ Petitions invoking Article 226 of the Constitution of India on the ground that though the statute provides an appeal to a Appellate Tribunal under Section 112 of the State Good and Services Tax Act (“State GST Act”), the Appellate Tribunal is not constituted. A challenge is also raised to the validity of statutory provisions. 4. The relevant Sections 109, 110 and 112 of the Maharashtra Goods & Services Tax Act provide as under:- “109. (1) Subject to the provisions of this Chapter, the Goods a....

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