Bombay High Court
Oasis Realty vs The Union Of India And 3 Ors on 4 August, 2022
Author: K. R. Shriram
Bench: K. R. Shriram
spm 1 16-Wp(L)-23507-2022.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 23507 OF 2022
Oasis Realty .....Petitioner
Vs.
Union of India and Ors. .....Respondents
Mr. Prakash Shah a/w Jas Sanghavi i/by PDS Legal for Petitioner.
Ms. Jyoti Chavan, a/w Dushyant Kumar for Respondent Nos.2 to 4.
CORAM : K. R. SHRIRAM &
A. S. DOCTOR, JJ.
DATE : 4th AUGUST, 2022. P.C.:-
1. The issue here is, whether a party that files an Appeal, to comply with the requirements of Section 107(6) of the Maharashtra Goods and Services Tax Act, 2017 of paying a sum equal to 10% of the amount of tax in dispute arising out of the impugned order, can utilize the credit available in its Electronic Credit Ledger?
2. Ms. Chavan states that since it is a pure question of law, she would file a detailed note of submissions in respect of stand of Revenue by August 18th, 2022. Ms. Chavan also states that there are similar Petitions which are not listed today. Ms. Chavan says she will provide a list to the Court Associate so that all these Petitions can be heard together. 1/2 ::: Uploaded on - 06/08/2022 ::: Downloaded on - 06/08/2022 16:32:25 :::
spm 2 16-Wp(L)-23507-2022.doc
3. Stand over to 15th September, 2022 at 2.30 p.m. The Court may dispose all these Petitions on the next date finally.
(A. S. DOCTOR, J.) (K. R. SHRIRAM, J.) 2/2 ::: Uploaded on - 06/08/2022 ::: Downloaded on - 06/08/2022 16:32:25 :::