Case LawWrit Petition No. 14650 of 2018
Magma Fincorp Limited Vs State of Maharashtra
- Court:
- High Court
- Bench:
- Bombay
- Date:
- July 19, 2019
- Type:
- Writ Petition
- Members:
- Sanklecha, Gupte
Subject
Section 78 of Maharashtra Goods and Services Tax Act is constitutionally valid
Summary
By virtue of Section 78 of the State GST Savings Act read with Section 19 of the Constitution Amendment Act, the VAT Act and the rules, regulations, notifications, etc. issued thereunder, which were in force on the appointed day under the State GST A…
Judgement
This petition, filed under Article 226 of the Constitution of India, impugns the investigation initiated, and steps taken, by Assistant Commissioner of Sales Tax against the Petitioner under Section 64 of the Maharashtra Value Added Tax, 2002 (“VAT Act”) including summons issued to the Managing Director of the Petitioner for recording of a statement under Section 14 of that Act for suc…