BMC SOFTWARE INDIA PRIVATE LIMITED v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
BMC SOFTWARE INDIA PRIVATE LIMITED
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 3586 of 2026 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 112
Decision : In favour of assessee
Quashing of scrutiny and audit notices – Pre-deposit for appeal before GST Appellate Tribunal – Petitioner deposited principal tax liability during investigation and further deposited requisite amount under Section 112 of CGST Act along with Annexure-I – Revenue contended consequential interest on delayed payment of RCM on import of services also forms part of requisite amount as tax liability stood admitted – Petitioner challenged notices issued by Deputy Commissioner calling for personal hearing on alleged short payment – Held: Writ petition disposed – Deputy Commissioner directed to pass appropriate order within one week – Petitioner to file interim stay application before GST Tribunal – Recovery, if any to be preceded by 10 days’ prior notice.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate with Mihir Mehta i/b. PDS Legal
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member