Bank Of Baroda vs ASSISTANT COMMISSIONER OF SALES TAX

Judgment text excerpt

2025:BHC-OS:15003-DB wpl.3959-2025-Final.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.3959 OF 2025 Bank of Baroda a body corporate constituted under the provision of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 and having its Registered Office at Baroda House Mandvi, Baroda- 390001 and one of its branch offices at Zonal Stressed Asset Recovery Branch, Meher Chambers, Ground Floor, Dr. Sunderlal Behl Marg, Ballard Estate, Mumbai 400 001 .. Petitioner Vs. 1. Assistant Commissioner of Sales Tax (D-033) Investigation A, GST Bhavan, A Wing, 2nd Floor, Mazgaon, Mumbai – 400010 E : [email protected] 2. State of Maharashtra Through Government Pleader .. Respondents ------------ Adv. Savita Nangare a/w Adv. Sisha Shah i/b. Law Focus, for the Petitioner. Ms. Gaurangi Patil, AGP, for the Respondent Nos. 1 and 2. ------------ CORAM : M. S. KARNIK & N. R. BORKAR, JJ. RESERVED ON : 14th AUGUST , 2025 PRONOUNCED ON : 11th SEPTEMBER, 2025 JUDGMENT (PER M. S. KARNIK, J.) : 1. Invoking the jurisdiction of this Court under Article PMB 1 wpl.3959-2025-Final.doc 226 of the Constitution of India, the Petitioner-Bank of Baroda (“the Bank”, for short) prays for quashing and setting aside the impugned order dated 18 th March 2020 in respect of the secured asset and for setting aside the charge, if any, of the Respondent No.1- Assistant Commissioner of Sales Tax (“department”, for short) over the said secured assets. 2. By the impugned order dated 18 th March 2020, the department ordered Mr./Mrs. Haresh Dharmani, Proprietor of M/s. Gajanan India Chemco (“borrower”, for short), prohibiting and restraining them from transferring or charging the property as specified in the Schedule, by sale, gift or oth