# CANARA BANK ARM BRANCH vs DEPUTY COMMISSIONER SALES TAX OFFICE AND ORS

Court: Bombay High Court
Date: 2025-05-02
Citation: WP/10533/2023
Petitioner: CANARA BANK ARM BRANCH
Respondent: DEPUTY COMMISSIONER SALES TAX OFFICE AND ORS

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Ik9sb0tLZURSQlBrUmdZTmp2MFpZVkE9PSIsInZhbHVlIjoiaXJTUFdqZUhLWWRjSFcrZHRuTTd3UVpFdFpxbXJnM3VkV3VLeGRKNWo1djhkaDA5UzBpM1NJK1lWaklwWTJiNEhqNTFUWGRGcW5OUnIzZ29KYU03Z1E9PSIsIm1hYyI6IjVjNzM5Y2NiYjRmMmI0NTVlZjBmZWJhZWU5ZDEwOTAxMDJlNzQ3MmY1MzdhZDljNzAwNjU4OTUyOGQ2NjU0OTYiLCJ0YWciOiIifQ==?expires=1782776247&signature=a21a2d63d263a7c166c0e0b30e8601909e4e8ac80e59ac8e18ebd6dbf20a8668)

## Judgment text (excerpt)

WP.10533.2023 C5.doc 1. Deputy Commissioner ) Sales Tax Office, Satara ) 2. The Sale Tax Officer, Pune-411 006 ) 3. M/s. Pristine Switchgear Pvt. Ltd. ) (under liquidation) ) 4. Ashish Madhukar Korade ) Director of M/s. Pristine Switchgear Pvt. Ltd. ) 5. Mausami Ashish Korde ) Director of M/s. Pristine Switchgear Pvt. Ltd. ) 6. The Talathi, Shirwal ) 7. The District Collector, Satara ) 8 H. B. Fuller India Adhesives Pvt. Ltd. ) ..Respondents *** Ms. Vaishali Bhilare, Advocate for the Petitioner. Mr. V. A. Sonpal, Special Counsel a/w Mr. A. I. Patel, Additional Government Pleader a/w. Mr. S. H. Kankal, Assistant Government Pleader for the Respondent Nos. 1, 2, 6 and 7-State. Mr. Shrikant V. Adwant a/w Mr. Harish Adwant, Advocates for the Respondent No.8. *** akn 1 WP.10533.2023 C5.doc CORAM : A. S. CHANDURKAR & M. M. SATHAYE, JJ. DATED : 2nd MAY 2025 JUDGMENT (Per M. M. SATHAYE, J.) 1. Rule. Learned Counsel for the respective Respondents waive service. Rule made returnable forthwith. Heard finally by consent. 2. The Petitioner-Bank is a secured creditor. The Respondent Nos. 1 and 2 are the officers of the Sales Tax / M-VAT Department, Respondent Nos. 6 and 7 are revenue authorities,

https://niyam.ai/judgements/high-court/2025/may/canara-bank-arm-branch-vs-deputy-commissioner-sales-tax-office-and-ors