Gram Panchayat Kahnerwadi And Others vs. Atc Telecom Infrastructure PVT. LTD. And Ors

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CA/3205/2024HC BombayGSTCNR HCBM03011303202416 July 2025Bench: HON'BLE SHRI JUSTICE R. G. AVACHAT,HON'BLE SHRI JUSTICE NEERAJ P. DHOTE2 pages
AI SummaryPartly Allowed

Facts

The Applicants, Gram Panchayat Kahnerwadi and others (Respondent Nos. 1 to 3 in the main petition), filed an application seeking withdrawal of an amount deposited by the Petitioner in the High Court. The Petitioner had challenged a property tax liability imposed by the Gram Panchayat, amounting to Rs. 6,61,400/- plus 18% GST (Rs. 1,19,052/-), totaling Rs. 7,80,452/-. The Petitioner contended that this tax liability was calculated in excess. The application was heard by the High Court.

Held

The Court partly allowed the Civil Application. It permitted the Applicants (Respondent Nos. 1 to 3) to withdraw 50% of the amount deposited by the Petitioner in the High Court. This withdrawal is explicitly stated to be subject to further orders of the Court. The reasoning for allowing partial withdrawal is not detailed in the provided text, but it indicates a pragmatic approach to allow some immediate relief to the Applicants while the main challenge to the tax liability is still pending. The Court did not decide the ultimate validity of the tax liability itself.

Key Issues

1. Whether the Applicants (Respondent Nos. 1 to 3) are entitled to withdraw the amount deposited by the Petitioner in the High Court, and if so, to what extent? The Applicants argued for withdrawal of the deposited amount. The Petitioner's stance on this specific application is not explicitly recorded, but the context implies a dispute over the withdrawal. The Court had to decide on the permissibility and quantum of withdrawal based on the ongoing challenge to the tax liability.

Sections Cited

None

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
910-CA-3205-2024..odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 910 CIVIL APPLICATION NO. 3205 OF 2024 IN WP/8383/2022 Gram Panchayat Kahnerwadi And Others ….Applicants VERSUS Atc Telecom Infrastructure Pvt. Ltd. And Ors. …..Respondents ….. Mr. Nagargoje Mahadeo V., Advocate for Applicants Ms. P. J. Bharad, AGP for Respondents – State Mr. P. S. Chavan, Advocate for the Petitioner ….. CORAM : R. G. AVACHAT & NEERAJ P. DHOTE, JJ. DATE : 16.07.2025 PER COURT : 1. This is an Application fled by the Applicants, who are the Respondent Nos.1 to 3 in the Petition, for withdrawal of the amount deposited by the Petitioner in this Court. 2. Heard both the sides. 3. The Petitioner has challenged the property tax liability imposed by Respondent Nos.1 to 3 – Gram Panchayat on the Petitioner Company, amounting to Rs.6,61,400/-, plus GST @ 18% i.e. Rs.1,19,052/-, which comes to Rs.7,80,452/-. The challenge is that the tax liability is calculated in excess. 4. We allow Respondent Nos.1 to 3 to withdraw 50% of the amount, which is deposited with this Court. Hence, the following

order: 1 2025:BHC-AUG:18508-DB

910-CA-3205-2024..odt ORDER [a] Civil Application is partly allowed. [b] The Applicants / Respondent Nos.1 to 3 are permitted to withdraw 50% of the amount deposited by the Petitioner in this Court which shall be subject to further order of this Court.

5.

Civil Application stands disposed off accordingly. [NEERAJ P. DHOTE, J.]

[R.G. AVACHAT, J.] Sameer/July-2025 2 Signed by: Md. Sameer Q. Designation: PA To Honourable Judge Date: 16/07/2025 18:42:34

Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.