PURUSHOTTAM JAIRAM & COMPANY v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay
Anil L Pansare, Justice & Nivedita P Mehta, Justice
PURUSHOTTAM JAIRAM & COMPANY
v.
THE STATE OF MAHARASHTRA & ORS.
WRIT PETITION No. 5133 of 2017 dated 25.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 64 & 142
Decision : In favour of revenue
Timber auction – E-auction purchase on specified dates, terms required 1/4th sale price plus Forest Development Tax within 7 days (extendable 23 days with 18% interest) and balance 3/4th plus taxes under Bombay Sales Tax Act/Forest Tax Act within 60 days (extendable 30 days with interest) – Partial payment made, balance delayed post-GST introduction – Petitioner sought tax payment under MGST instead, relying on Section 142(10) MGST and Section 64-A Sale of Goods Act – Held: Petition dismissed – Auction sale complete on bid acceptance – Petitioner bound by contract terms.
Represented By:
Counsel for the Petitioner: R. S. Parsodkar, Advocate
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