Case Law Details
Schindler India Pvt. Ltd. Vs State of Maharashtra (Bombay High Court)
The Bombay High Court recently issued an order in the case of Schindler India Pvt. Ltd. vs. State of Maharashtra. The petitioner sought several reliefs through this writ petition, primarily challenging an assessment order passed by the Assessing Officer under the Maharashtra Value Added Tax Act. The key contention of the petitioner was that the assessing officer had not considered the C-Forms and F-Forms submitted by the petitioner during the assessment. This article provides a detailed analysis of the case, focusing on the court’s order and its implications.
Detailed Analysis
Schindler India Pvt. Ltd. filed a writ petition under Article 226 of the Constitution of India, seeking various reliefs. The primary relief sought by the petitioner was to challenge the assessment order dated March 29, 2023, passed by the Assessing Officer under the Maharashtra Value Added Tax Act (MVAT Act). The petitioner contended that the assessing officer had not taken into consideration the C-Forms and F-Forms submitted by the petitioner during the assessment process.
The petitioner’s counsel drew the court’s attention to the assessment order and highlighted that there was no discussion or reference to the C-Forms and F-Forms in the assessment order. The petitioner argued that all relevant details and documents related to these forms had been presented to the assessing officer, and their non-consideration rendered the assessment order defective.
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