Authority: High Court of Judicature at Bombay
Order Date: 12 October 2026
Case Overview
- Parties: Commissioner of Sales Tax, Mumbai (Applicant) vs. Shree Mahila Griha Udyog Lijjat Papad, Pune (Respondent).
- Nature: Sales Tax Reference No. 75 of 2011 concerning arrears of tax, interest, penalty or late fees.
- Legal Provision: Section 7(1) of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023, which allows any arrears determined for the period as on 30 April 2023 and amounting to less than Rs 2 lakh to be written off.
- Argument: Counsel for the Applicant submitted that the liability in this case is below Rs 2 lakh, invoking the statutory write‑off provision.
- Court Observation: The judges noted the applicability of the provision and that the liability indeed falls below the Rs 2 lakh threshold.
Final Outcome
- The reference was disposed of on the ground that the liability is less than Rs 2 lakh, invoking the write‑off provision.
- The court kept the question of law open for determination in a suitable proceeding, returned the reference as unanswered, and formally disposed of it.
Topics: Tax Settlement, Legal Decision