THE COMMISSIONER OF SALES TAX, MUMBAI vs M/S MARDIA STEEL LTD.

Judgment text excerpt

29-STR-73-2009(2).DOCX Chaitanya IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by CHAITANYA CHAITANYA ASHOK ASHOK JADHAV SALES TAX REFERENCE NO. 73 OF 2009 JADHAV Date: 2025.09.16 14:48:31 +0530 The Commissioner of Sales Tax, Mumbai … Appellant Versus M/s. Mardia Steel Ltd. … Respondent ______________________________________________________ Ms. Jyoti Chavan, Addl.G.P., for Appellant. None for the Respondent. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 11 September 2025 ORAL ORDER (Per- M. S. Sonak, J.) 1. Heard Ms. Chavan, the learned Addl.G.P., for the Appellant. The Respondent, though served, was neither present through any representative nor represented by any Advocate. 2. The Maharashtra Sales Tax Tribunal at Mumbai, by its Judgment and Order dated 12 June 2008, has referred the following questions to this Court: - (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the entire assessment order has merged in the appeal order when the Page 1 of 9 29-STR-73-2009(2).DOCX appeal involved only the penalty part of the composite order of assessment and penalty? (ii) Whether, on the facts and in the circumstances of the case, and on the true and correct interpretation of Section-57 of the B.S.T. Act, 1959, the Tribunal was justified in holding that the revisiting authority being coordinate to the appellate authority is totally bereft of revisional jurisdiction under the said section? (iii) Whether, on the facts and in the circumstances of the case, and on true and correct interpretation of Section 57 of B.S.T. Act, 1959, the Tribunal was justified in laws in allowing the Rectification Application of the Responde