Paccar INDIA PVT LTD vs. State Of Maharashtra And Ors
Held
The Court held that the Petitioner is at liberty to file appeals before the GST Appellate Tribunal against the impugned Orders-in-Appeals passed by the Deputy Commissioner of State Tax, Pune, within six weeks from the date of uploading of the High Court's order. The Petitioner can also file an application for stay along with the appeals, which the Tribunal shall decide on its merits. The Court directed that if the appeals are filed within the stipulated period, the issue of limitation shall not impede the Tribunal's decision, as the Petitioner had been bonafide pursuing the writ petition. The Tribunal is to decide the appeals expeditiously. The earlier ad-interim order of the High Court shall continue until the disposal of the stay application or for four weeks, whichever is earlier. Any adverse order by the Tribunal will be kept in abeyance for two weeks. The Court explicitly stated that it had not expressed any opinion on the merits of the rival contentions, leaving them open for the Tribunal to decide.
Facts
The Petitioner, PACCAR India Pvt Ltd, filed a writ petition before the Bombay High Court challenging several Orders-in-Appeals dated November 29, 2024, passed by the Deputy Commissioner of State Tax, Pune. These orders were preceded by Show Cause Notices dated September 15, 2023, and November 28, 2024. The High Court had previously granted liberty to the parties to approach the GST Appellate Tribunal once it was constituted and functional, and had issued a Rule in the proceedings, confirming an earlier ad-interim order. The Petitioner's counsel submitted that the impugned orders are statutorily appealable before the newly constituted Tribunal.
Key Issues
1. Whether the Petitioner can file statutory appeals before the GST Appellate Tribunal against the Orders-in-Appeals dated November 29, 2024, passed by the Deputy Commissioner of State Tax, Pune, given the constitution of the Tribunal? Petitioner's Argument: The Petitioner argued that the Orders-in-Appeals are statutorily appealable and, with the Tribunal now constituted, these appeals can be filed before it. Revenue's Argument: The learned Additional Government Pleader for the Respondent/State did not oppose the Petitioner's submission regarding the appealability before the Tribunal.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
902-WP-849-2025.DOC Chitra Sonawane. IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.849 OF 2025 PACCAR India Pvt Ltd …Petitioner. Versus State of Maharashtra & Ors. …Respondents. Mr. Prakash Shah, Sr Advocate a/w Mr. Jas Sanghvi and Ms. Linzy Sharan i/by PDS Legal for the Petitioner. Smt. Shruti D Vyas, Addl. GP a/w Mr. AR Deolekar, AGP for Respondent/ State. CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 24th JUNE 2026. P.C. :-
Heard learned Counsel for the parties.
At the outset, our attention is invited to the earlier Order dated 20th September, 2025, passed by the Co-ordinate Bench of this Court in this Writ Petition. The Court granted liberty to parties to apply once the GST Appellate Tribunal ('Tribunal' for short) is constituted and starts functioning.
The Court by its Order dated 20th September 2025 (supra) issued Rule in these proceedings. The Court confirmed the earlier ad-interim Order dated 21st January 2025, passed in these proceedings. CHITRA SANJAY SONAWANE CHITRA SANJAY SONAWANE Date: 2026.06.25 20:10:07 +0530
902-WP-849-2025.DOC
Mr Prakash Shah, learned Senior Counsel for t
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