BMC SOFTWARE INDIA PRIVATE LIMITED v. THE STATE OF MAHARASHTRA & ORS

Introduction

The petitioner, BMC Software India Private Limited, challenged two notices dated 05.03.2026 issued by the Deputy Commissioner of State Tax relating to scrutiny and audit proceedings for FY 2017-18 and FY 2018-19.

The dispute primarily arose after the petitioner proposed to file an appeal before the GST Appellate Tribunal under Section 112 of the CGST Act. As required, the petitioner: