Ajay Kumar Kaushal vs. State of Maharashtra: Bombay HC grants Interim Relief on MVAT Dues

Ajay Kumar Kaushal Vs State of Maharashtra (Bombay High Court) Introduction: In a recent case before the Bombay High Court, Ajay Kumar Kaushal, a retired Director of M/s Ananta Impex Pvt. Ltd., challenged a notice issued by the Sales Tax Officer, Nodal Division Mumbai-2, under Section 38 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act). The notice, dated 11th April 2022, sought the recovery of dues amounting to Rs.1,68,22,661, arising from assessment orders under the MVAT Act for the financial years 2016-17 and 2017-18. Factual Background: The petitioner and two other founder director...