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MAGMA FINCORP LIMITED vs. STATE OF MAHARASHTRA & ANR.
(Bombay High Court)

Hon'ble Judges:

M.S. SANKLECHA
S.C. GUPTE
Pet. Counsel
J.k. Mittal
Ankita Vashistha
Res. Counsel
Naira Jejeebhoy

Petitioner / Applicant

MAGMA FINCORP LIMITED
Respondent STATE OF MAHARASHTRA & ANR.
Court Bombay High Court
State

Maharashtra

Date Jul 19, 2019
Order No.

WRIT PETITION NO. 14650 OF 2018

Citation

2019(7) TAXREPLY 2023
Original Order
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ORDER

This petition, filed under Article 226 of the Constitution of India, impugns the investigation initiated, and steps taken, by Assistant Commissioner of Sales Tax against the Petitioner under Section 64 of the Maharashtra Value Added Tax, 2002 (“VAT Act”) including summons issued to the Managing Director of the Petitioner for recording of a statement under Section 14 of that Act for such investigation. The challenge is essentially on the basis that by reason of the Constitution (One Hundred and First Amendment) Act, 2016 (“Constitution Amendment Act”) read with the Maharashtra State Goods and Services Tax Act, 2017 (“State GST Act”), the State of Maharashtra could not have continued the application and effect of the provisions of the VAT Act, and in particular, Section 64 thereof, beyond one year after the appointed day or taken steps thereunder. It is submitted that Section 78 of the Maharashtra Goods and Services Tax Related Laws (Amendments, Val....

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