Esquire Electronics vs State of Maharashtra

Judgment text excerpt

Digitally signed by MULEY SHUBHAM MULEY PRAVINRAO SHUBHAM Date: PRAVINRAO 2025.09.16 19:01:24 +0530 14-WP-5411-2024.DOCX Shubham IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 5411 OF 2024 Esquire Electronics Represented by its Proprietor Shri. Jagdish Purohit 1st Mezzanine Floor, Office No.15/16, 78B, Ratnadeep, JSS Road, Girgaon, Mumbai, Maharashtra-400004. ...Petitioner Versus 1. State of Maharashtra & Ors. Through its Secretary, Finance Department, Mantralaya, Mumbai, Maharashtra-400032. 2. The Deputy Commissioner of State Tax (Appeals), Mumbai Office of the Deputy Commissioner of Sales Tax, E-817 (Appeals), GST Bhavan, Mazgaon, Mumbai-400010. 3. The Assistant Commissioner of State Tax, Mandvi, Mumbai Office of the Assistant Commissioner of State Tax, Mandvi_609, (MUM-VAT-D-836), Nodal Division-3, Mazgaon, Mumbai-400010. ...Respondents AND WRIT PETITION NO. 5127 OF 2024 Esquire Electronics Represented by its Proprietor Shri. Jagdish Purohit 1st Mezzanine Floor, Office No.15/16, 78B, Ratnadeep, JSS Road, Girgaon, Page 1 of 8 14-WP-5411-2024.DOCX Mumbai, Maharashtra-400004. ...Petitioner Versus 1. State of Maharashtra & Ors. Through its Secretary, Finance Department, Mantralaya, Mumbai, Maharashtra-400032. 2. The Deputy Commissioner of State Tax (Appeals), Mumbai Office of the Deputy Commissioner of Sales Tax, E-817 (Appeals), GST Bhavan, Mazgaon, Mumbai-400010. 3. The Assistant Commissioner of State Tax, Mandvi, Mumbai Office of the Assistant Commissioner of State Tax, Mandvi_609, (MUM-VAT-D-836), Nodal Division-3, Mazgaon, Mumbai-400010. ...Respondents ______________________________________________________ Mr. Ramachandran Mattiyil a/w Animesh Srivastava for the Petitioner in both Petitions. Mr. Amar Mishra, AGP for