Lupin Limited Vs State of Maharashtra
Date: March 26, 2026
Subject Matter
Zero-Rated Supply 'Authorized Operations' Requirement Not Applicable to Pre-October 2023 Transactions
Summary
The High Court partly allowed a review application, deleting a previous direction to examine whether services were for "authorized operations" for transactions occurring prior to October 1, 2023. This decision was based on the fact that the relevant…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT There occurred certain errors in the order sought to be reviewed. Firstly, Mr. M.I. Dhatrak, learned Counsel, appeared for respondent nos. 2 to 7, whereas, his appearance is mentioned for respondent nos. 1 to 7. Another apparent error is that in paragraph 12, the matter is said to be remanded back to respondent no.6 – Assistant Commissioner of t…