Authority: High Court of Judicature at Bombay

Order Date: 8 October 2026

Case Overview

  • Applicant: Commissioner of Sales Tax, Maharashtra State, Mumbai; Respondent: Ruby Cast.
  • The reference (Sales Tax Reference No. 42 of 2017) concerned whether arrears of less than Rs 2 lakhs per financial year, as defined under Section 7 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, could be written off.
  • Ms. Jyoti Chavan, Additional Government Pleader, argued that the statutory provision permits such write‑off and that the amount in dispute was below the Rs 2 lakhs ceiling.
  • The Court noted that while the provision exists, the present reference does not require a determination of the substantive legal question because the arrears are within the write‑off limit.

Final Outcome

  • The Court disposed of the reference by stating that the question(s) of law have not been decided and remain open for determination in any future appropriate reference.
  • Accordingly, the reference was returned unanswered, with no binding judgment issued on the merits.

Topics: Tax Law, Sales Tax