Non-issue of Notice of Proceeding to Kirloskar Oil Engines: Bombay HC quashes Order by Maharashtra Sales Tax Tribunal

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The Bombay High Court quashed the order passed by the Maharashtra Sales Tax Tribunal on non-issuance of notice of proceeding to Kirloskar Oil Engines.

The Petitioner has sought to quash and set aside the order passed by the Maharashtra Sales Tax Tribunal dated 11 July 2017 in the Second appeal by which the Tribunal has dismissed the appeal filed by the Petitioner for non-prosecution.

The Tribunal while dismissing the appeal noted that the appellant did not attend the dates fixed for the hearing. The Petition had come up on Board on 21 June 2019, wherein the Petition was withdrawn to file an appeal against the order dated 11 July 2017. Thereafter, a Review Petition was filed, which was allowed by an order dated 4 December 2019 and Petition was restored.

The question before the court is whether the contention of Petitioner that Petitioner was unaware of these dates and therefore could not attend the appeal should be accepted.

The officer of the Petitioner Company has asserted that he did not receive notices and therefore, the hearing could not be attended. The respondent who was directed to file a reply failed to do so and was granted time again putting Respondent’s Department to notice that if this assertion is not controverted, the Court will proceed on the basis that it is accepted. It was found that nothing was done by the respondent department and the proceedings are pending since the year 2016.

A two-judge bench comprising Justice Nitin Jamdar and Abhay Ahuja quashed and set aside the order passed by the Tribunal dated 11 July 2017 and restored the Second Appeal No. 12A of 2016 to the file of the Tribunal to be considered on its own merits, as per law. The Court held that “application filed for restoration before the Tribunal will not survive and the order passed thereupon on 28 June 2018 is set aside.”To Read the full text of the Order CLICK HERE

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Kirloskar Oil Engines Ltd vs State of Maharashtra and Ors.


Counsel for Appellant:   Mr. V. Raghuraman, Ms. Sandhya R., Mr. Shailesh Sheth and Mr. P. K. Shetty

Counsel for Respondent:   Mr. Himanshu Takke

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