2025(03)LCX0298

LIC Mutual Fund Trustee Private Limited

Versus

State of Maharashtra

WRIT PETITION (L) NO. 22997 OF 2024 decided on 19-03-2025

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION (L) NO.22997 OF 2024

LIC Mutual Fund Trustee Private Ltd.         .. Petitioner

Versus

The State of Maharashtra and Ors.           .. Respondents

Mr.Jas Sanghavi, Mr.Mohit Raval, Mr.Vikas Poojary i/b M/s.PDS
Legal, Advocate for the Petitioner.

Mr.Amar Mishra, A.G.P. for the Respondent Nos.1 to 3/State.

CORAM: B. P. COLABAWALLA &
              FIRDOSH P. POONIWALLA, JJ.

DATE: MARCH 19, 2025

1. Mr. Sanghavi tenders draft amendment, which is taken on record and marked as ‘X’ for identification.

2. The Petition is yet to be admitted. Therefore, leave to amend, as per the draft tendered, is granted.

3. Amendment to be carried out and copy of amended petition to be served by 21st March 2025. Re-verification dispensed.

4. Respondents are permitted to file affidavit in reply within two weeks of receiving copy of the amended Petition.

5. The Petitioner, by way of the said draft amendments, have now challenged the Notification No. 9/2023 – Central Tax dated 31st March, 2023 and Notification No. 56/2023 – Central Tax dated 28th December, 2023 issued by Respondent No. 4 (Union of India) and Notification No. 9/2023 – State Tax dated 24th May, 2023 and Notification No. 56/2023 – State Tax dated 16th January, 2024 issued by Respondent No. 1 (State of Maharashtra) exercising powers under Section 168A of the Central Goods and Services Tax Act, 2017 (CGST Act). Further, the Petitioner also seeks quashing of the impugned Order-in-Original No. DCST (E-813) Nariman Point_501/ND-2/Audit/DRC07/2018-19/2024-25/B-78 Mumbai dated 30th April 2024 issued in Form GST DRC- 07 passed by Respondent No. 3 under Section 73(9) of the CGST Act.

6. It is brought to our notice that the issue regarding challenge to the Notifications is identical to the issue involved in Writ Petition No. 5146 of 2024 (Evie Real Estate Private Limited vs. State of Maharashtra and Ors.) and other connected Writ Petitions.

7. By an Order dated 26.02.2025, this Court was pleased to issue Rule and grant interim relief to the Petitioner in the said Writ Petition No. 5146 of 2024. Similar orders issuing rule and granting interim reliefs are also passed in other connected Writ Petitions.

8. As the issue is identical, similar order is required to be passed in the present Petition also. Accordingly, we issue Rule. The learned Counsel appearing on behalf of Respondent Nos. 1, 2 & 3 waive service. Notice of Rule be issued to the remaining Respondents.

9. We find that a strong prima facie case is made out for granting interim relief to the Petitioner. In these circumstances, there will be interim relief in terms of prayer clause (c) which reads thus:-

“that pending the hearing and final disposal of this Petition, this Hon'ble Court be pleased to, by an interim order and injunction, restrain the Respondents by themselves, their subordinate, servants and agents from acting upon or taking any further proceedings in pursuance of and/or in implementation and/or in furtherance of the impugned Order no. DCST(E813)Nariman Point 501/ND-2/Audit/DRC-07/2018- 19/2024-25/B-78 Mumbai, dated 30.04.2024 issued by the Respondent No. 3 [Exhibit A];”

10. To be heard along with Writ Petition No. 5146 of 2024 (OS) with other connected Writ Petitions. Liberty as granted in Writ Petition No. 5146 of 2024 is also granted to the parties herein.

11. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.