GUNJAN SURGICAL AND SCIENTIFIC CO. v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
GUNJAN SURGICAL AND SCIENTIFIC CO.
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 1745 of 2024 dated 23.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 140
Decision : In favour of assessee
Transitional ITC – Appeal order partly allowed but deducted mismatch amount from TRAN-1 claim based on system-generated statement without proper adjudication under Section 140 MGST Act – Petitioner contended Appellate Authority exceeded jurisdiction by considering MVAT mismatch issues beyond scope of transitional credit provisions – Held: Appellate Authority’s findings lacked clarity and ventured into MVAT jurisdiction – Order set aside – Matter remanded for fresh consideration strictly within Section 140 parameters after affording hearing within eight weeks.
Represented By:
Counsel for the Petitioner: Rahul Takar a/w Yash Dethe i/b. C. B. Thakar
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