BHARAT CO OPERATIVE BANK MUMBAI LTD vs DEPUTY COMMISSIONER OF STATE TAX MULUND

Judgment text excerpt

16-WPL-172-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 172 OF 2026 Bharat Co Operative Bank Mumbai .. Petitioner Ltd V/s. Deputy Commissioner Of State Tax .. Respondent Mulund WITH WRIT PETITION (L) NO. 446 OF 2026 Digitally Bharat Co Operative Bank Mumbai .. Petitioner signed by VARSHA VARSHA DEEPAK Ltd DEEPAK GAIKWAD GAIKWAD Date: 2026.01.28 17:36:15 V/s. +0530 Deputy Commissioner Of State Tax .. Respondent ------------------- Ms.Namita Shetty with L.S. Shetty, for the Petitioner. Mr. Himanshu Takke, AGP, for Respondent Nos. 1 and 2. Mr. Dilip Shinde with Moham Kumbhar and Mukund Mone, for Respondent Nos. 7 and 8 in WPL/172/2026. Mr. Dhruv Bhinde i/by Shreyash Chaturvedi, for Respondent Nos. 3 and 4 in WPL/446/2026. -------------------- CORAM : MANISH PITALE & SHREERAM V. SHIRSAT, JJ. DATE : 27TH JANUARY 2026. PC: 1. In both these Petitions notices were issued on 19/01/2026 for final disposal and it was directed that the Petitions shall be taken up today. varsha 1 of 8 16-WPL-172-2026.doc 2. While issuing notices for final disposal, this Court took note of the contention of the Petitioner-Bharat Co Operative Bank Mumbai Ltd in both these petitions that the Writ Petitions deserve to be allowed in the light of law laid down by the full bench of this Court in the case of “Jalgaon Janta Sahakari Bank Ltd. & Anr. vs. Joint Commissioner of Sales Tax Nodal 9, Mumbai, & Anr.”1 3. Considering the prayers made in the Writ Petitions, we find that the contesting respondents are only Respondent Nos. 1 to 3 in both the petitions. These are State Authorities and the relief sought in the Writ Petitions is a direction to quash and set aside impugned demand notices and communications/ orders issued by the respondent-Stat