The Joint Commissioner Of State Tax Admin Kolhapur Division vs. New Phaltan Sugar Works Distillery Division LTD
Held
The Court allowed the Interim Application, modifying the order dated 3rd December 2020. The State Tax Department was permitted to complete the assessment for the year 2019-20. However, this permission was granted with a crucial condition: if the assessment turned out to be adverse to the Petitioner, it would not be enforced and would remain subject to further orders on the main Writ Petition. All contentions of the parties regarding the substantive merits of the assessment were expressly kept open. The Court also directed the Petitioner to carry out amendments to implead Karmaveer Shankarrao Kale Sahakari Sakhar Karkhana Ltd. as a Respondent within two weeks.
Facts
The Petitioner, New Phaltan Sugar Works Distillery Division Ltd., filed a Writ Petition (L) No. 93652 of 2020. The Joint Commissioner of State Tax, Kolhapur Division, filed an Interim Application (IA) No. 6824 of 2024 seeking modification of an earlier order dated 3rd December 2020. The modification sought was to permit the State Tax Department to complete the assessment for the year 2019-20, as it was in danger of lapsing. A similar application for the assessment year 2018-19 had been allowed by a Co-ordinate Bench on 13th March 2023, to prevent it from becoming time-barred.
Key Issues
1. Whether the Court should modify its earlier order dated 3rd December 2020 to permit the State Tax Department to complete the assessment for the year 2019-20, given that the assessment was at risk of lapsing. Petitioner's Contention: The Petitioner did not explicitly argue against the modification in the provided text, but the original Writ Petition likely raised substantive issues regarding the assessment itself. The current application is procedural. Revenue's Contention: The State Tax Department argued that the assessment for the year 2019-20 needed to be completed to avoid it becoming time-barred, referencing a previous successful application for the assessment year 2018-19.
AI-generated summary — verify with the full judgment below
910-IA-6824-2024.DOC Ashvini Narwade IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDITION INTERIM APPLICATION NO.6824 OF 2024 IN WRIT PETITION (L) NO. 93652 OF 2020
The Joint Commissioner of State Tax Admin Kolhapur Division In the matter between New Phaltan Sugar Works Distillery Division Ltd. … Petitioner Versus The State of Maharashtra & Ors. …Respondents Ms. Shruti D. Vyas Addl. G. P. Ms. P. J. Gavhane, AGP for Applicant State. Mr. Rahul Thakkar i/b. C. B. Thakar & Co. for the Petitioner. Mr. Manish Rastogi i/b. DMD Advocates for Respondent No.6 Mr. Jitendra B. Mishra a/w. Mr. Dhananjay B. Deshmukh for Respondent Nos. 4 & 5/GST. Mr. Ishaan Patkar i/b. Alaksha Legal for proposed Respondent. _______________________ CORAM: G. S. KULKARNI & FIRDOSH P. POONIWALLA, JJ. DATED: 20th MARCH, 2024 _______________________ P.C.
By this Interim Application, the Applicant is seeking modification of the order dated 3rd December 2020 passed on the present Writ Petition in praying that the State Tax Department be permitted to complete the Assessment for the year 2019-20 in respect of the Petitioner-Assesse, failing which the assessment wou
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