# Esquire Electronics vs State of Maharashtra

Court: Bombay High Court
Date: 2025-09-10
Citation: WP/5127/2024
Petitioner: Esquire Electronics
Respondent: State of Maharashtra

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkNURVJVS2lWQit2OHk3d0R2dHNVYmc9PSIsInZhbHVlIjoiRlB1QnRZVWJWUVRCTEx6RWVrbisvbnNmaGZOWUd5WUhORGoyS3gwSlpDSDM1OC94U05XcG1QS1c5c1poUlRFb3JvSFFXQTVMS3A3dVJpVGQwbUZsbFE9PSIsIm1hYyI6IjYxMTg5ZmE4YjcyZWI3NzNjMGIyNGU1NjQxNzdiYzg2MjU1YTYyYTY2MTYxYmE2Yjg3NGM5MWFjYTY3MDRiZWIiLCJ0YWciOiIifQ==?expires=1782775109&signature=d8e5c4b937b2fb3b9ebc5b4273a117cd49098532ed972a96ac804755eabec70e)

## Judgment text (excerpt)

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, 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

https://niyam.ai/judgements/high-court/2025/september/esquire-electronics-vs-state-of-maharashtra-bombay-2