Bombay High Court
THE ADDITIONAL COMMISSIONER OF STATE TAX VAT-I M S MUMBAIversusSCHINDLER INDIA PVT LTD
- Decided
- Disposal
- WITHDRAWN
Holding
The Court held that the appeal may be withdrawn with liberty as prayed for, subject to the possibility of revisiting any legal questions in a separate proceeding.
Summary
The Additional Commissioner of State Tax (VAT-I), Mumbai filed an appeal before the Maharashtra Sales Tax Tribunal (MSTT) which was later challenged in the High Court of Bombay. After filing the appeal, the Department instructed its counsel to withdraw the appeal while reserving the right to contest the impugned order later if it remained in force. The respondents did not oppose this withdrawal. The High Court allowed the withdrawal of the appeal with liberty as prayed for, but expressly kept any questions of law arising from the impugned order open for consideration in appropriate proceedings. Consequently, the appeal was dismissed.
Issues considered
- Whether an appeal filed before the Maharashtra Sales Tax Tribunal can be withdrawn after filing with liberty to re‑assert the challenge later
Subjects
- VAT
- appeal withdrawal
- Maharashtra Sales Tax Tribunal
- Civil Procedure
- High Court of Bombay
Judgment
27-MVXA-35-25.DOC
rsk
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
MAHARASHTRA VALUE ADDED TAX APPEAL NO.35 OF 2025
The Additional Commissioner of State Tax Vat-I …Appellant
M S Mumbai
Versus
Schindler India Pvt Ltd …Respondents
Mr. Himanshu Takke, AGP for the Appellant.
Mr. Vinit V. Raje a/w. Mr. Vinayak Patkar and Mr. Durgesh G. Desai
for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 22nd SEPTEMBER, 2026.
PC:-
1. An Interlocutory order passed by the Maharashtra Sales Tax
Tribunal, Mumbai (MSTT) has been put to challenge in this appeal.
Mr. Himanshu Takke, learned AGP submits that after filing of the
appeal, he has received instructions from the Department to
withdraw the appeal while reserving the right of the Department to
assail the impugned order, if the same still survives after the
disposal of the appeal.
2. The same prayer is not opposed by the Respondents’ counsel
Mr.Vinit Raje.
Digitally signed
by RAJESHWARI
RAJESHWARI SUBODH
SUBODH KARVE
KARVE Date:
2026.09.28
11:13:06 +0530 3. In view of the above, this appeal is permitted to be
withdrawn with liberty as prayed for.
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27-MVXA-35-25.DOC
4. Needless to state, the questions of law, if any arising out of
the impugned order are kept open to be considered in an
appropriate proceedings.
5. Appeal stands dismissed.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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