MVAT Appeal Dismissed for Non-Attendance – Bombay HC direct decision on Merits

National Building Construction Vs State of Maharashtra and others (Bombay High Court) In the case of National Building Construction Vs. State of Maharashtra, the Bombay High Court examined the legality of an appeal dismissal under the Maharashtra Value Added Tax (MVAT) Act, 2002. The petitioners challenged an order from the Joint Commissioner of Sales Tax (Appeals) that rejected their appeal for non-attendance, confirming an assessment order by the Deputy Commissioner of Sales Tax. The petitioners contended that the dismissal was contrary to the statutory mandate outlined in Section 26(5)(a) o...