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SHAPOORJI PALLONJI AND COMPANY PVT. LTD. vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

NITIN JAMDAR
SHARMILA U. DESHMUKH
Pet. Counsel
Bharat Raichandani
Rishabh Jain
Res. Counsel
V.a. Sonpal
Jyoti Chavan

Petitioner / Applicant

SHAPOORJI PALLONJI AND COMPANY PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 5, 2023
Order No.

WRIT PETITION NO. 28 OF 2023

Citation

2023(4) TAXREPLY 7229
Original Order
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ORDER

ORDER : (PER: NITIN JAMDAR, J.) We have heard the learned Counsel for the parties. 2. The Petitioner is a private limited company. The Petitioner is engaged in providing works contract services and other allied services. The Petitioner is registered under the Central Goods and Services Tax (CGST) Act, 2017 / Maharashtra Goods and Services Tax (MGST) Act, 2017. The Petitioner is also registered under the provisions of the CGST Act of 2017 / Goods and Services Tax (GST) Act, 2017. The Petitioner was also registered as a service provider under the erstwhile regime before GST. The Petitioner was paying Maharashtra Value Added Tax on the sale of goods and filing monthly returns. The Petitioner had submitted its monthly return. According to the Petitioner, the Petitioner noticed a discrepancy in the return filed in June 2017, and the Petitioner filed a revised return for the period June 2017 under section 20(4)(a) of the Maharashtra Value Added Tax (MVAT) Act, 2002. 3. After t....

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