Authority: High Court of Judicature at Bombay
Order Date: 21 September 2026
Case Overview
- Petitioner: Manoj R. Desai, proprietor of J. M. Enterprises, filed Writ Petition No. 4403 of 2026 against the State of Maharashtra and others.
- The dispute concerned the Maharashtra Sales Tax Tribunal’s rejection of an application for condonation of delay filed to regularise a 1009‑day delay in filing an appeal against an ex‑parte assessment order.
- The petitioner argued that the assessment order created a huge demand of tax, interest and penalty, that the appeal was filed relying on the judgment of Anshul Impex, and that a pending writ (No. 2883 of 2018, United Projects) made the matter sub‑judice. The tribunal dismissed the application without addressing these reasons.
- Learned Additional Government Pleader Ms. Jyoti Chavan, appearing for the State, supported the impugned order dated 15 April 2024 (Miscellaneous Application No. 48 of 2024).
Final Outcome
- The Court held the impugned order was not reasoned and was passed without considering the petitioner’s submissions; consequently, it quashed the order dated 15 April 2024.
- The application for condonation of delay is to be reconsidered afresh on its merits, with a fresh order to be passed expeditiously after hearing both parties.
- The petitioner is directed to appear before the Maharashtra Sales Tax Tribunal on 1 October 2026 with a copy of this order.
- Writ Petition No. 4403 of 2026 stands disposed of.
Topics: Taxation, Court Proceedings