SUPREME CONSTRUCTION & DEVELOPERS PVT. LTD. v. STATE OF MAHARASHTRA & ANR. – BOMBAY HIGH COURT
High Court, Bombay
M.S Sonak, Justice & Jitendra Jain, Justice
SUPREME CONSTRUCTION & DEVELOPERS PVT. LTD.
v.
STATE OF MAHARASHTRA & ANR.
REVIEW PETITION (L) NO. 39242 OF 2024 IN WRIT PETITION NO. 1146 OF 2023 dated 03.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of revenue
Remedy of appeal available with pre deposit requirement – Jurisdictional review – Review petition must be supported by Advocates Certificate provided under Chapter IV Rule 23 of the Bombay High Court Rules – Certificate submitted is not in terms as provided – Petitioner has instituted review on grounds that statement of Advocate was conditional to waiving pre-deposit of 10% – HELD: Petiton dismissed with token costs of Rs.10,000 to be deposited within four weeks – The extraordinary jurisdiction cannot be invoked only to avoid pre-deposit requirements – Even considering such contentions, no case is made out for the exercise of review jurisdiction. The review jurisdiction is minimal.
Represented by:
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