2025(03)LCX0508

Elevar Digitel Infrastructure Private Limited

Versus

State of Maharashtra

WRIT PETITION (L)NO. 35515 OF 2024 decided on 10-03-2025

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

WRIT PETITION (L)NO.35515 OF 2024

Elevar Digitel Infrastructure Pvt. Ltd.,         .. Petitioner.

Versus

State of Maharashtra & Others             .. Respondents.

Adv. Sriram Sridharan, for the Petitioner.

Ms. Jyoti Chavan, Addl. G. P. for Respondent Nos.1 to 3.

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

DATE:       MARCH 10, 2025

P. C.

1. The issue involved in the above Petition is whether by virtue of Section 6 (2) (b) of the CGST Act, 2017 as well as MGST Act 2017, the State Authorities could have initiated proceedings in which the show cause notice has been issued and the impugned order has been passed by the State. This issue is coming up in several matters.

2. In fact, in the case of this very Petitioner, for an earlier period, the Petitioner has approached this Court by filing Writ Petition No.3541 of 2024. In that Writ Petition, this Court has issued Rule and granted interim relief.

3. In these circumstances, in this Petition also, we issue Rule. Respondents waive service.

4. Affidavit in Reply shall be filed on behalf of the Respondents within a period of four weeks from today and a copy of the same shall be served on the Advocates for the Petitioner.

5. Rejoinder, if any, shall be filed by the Petitioner within a period of one week of the copy of the reply being served by the Advocate for the Respondent.

6. In the meanwhile, and without prejudice to the rights and contentions of the parties, there shall be interim relief in terms of prayer clause (c) which reads thus:-

“that pending the hearing and final disposal of this Petition, the Respondents by themselves, their officers, subordinates, servants and agents be restrained by an interim order and injunction of this Hon’ble Court from taking any steps or proceedings in pursuance of and/or in furtherance of and/or in implementation of the Order in Form GST DRC-07 dated 23.08.2024 having Reference No. ACST/D-041/INV-B/Order/DRC-07/2019-20/ATC Telecom Infrastructure/ 2024-25 dated 23.08.2024 for the Assessment Year 2019-20 (Exhibit A) passed by the Respondent No.3.”

7. List the above Petition a/w Writ Petition No. 3541 of 2024 a/w other connected matters on 21st April, 2024.

8. 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.