Bombay High Court

Reliance Securities LtdversusThe State of Maharashtra

Decided: 2 September 2026
Disposal: DISPOSED OFF

Holding

The appeal was disposed of as withdrawn upon the appellant's request, with no opposition from the respondent.

Summary

Reliance Securities Ltd. filed a Value Added Tax appeal before the Bombay High Court against the State of Maharashtra. While the appeal was pending, the Sales Tax Tribunal, Mumbai, issued a rectification order on 5 May 2026 that substantially addressed the appellant's grievance. The appellant's counsel, Mr. Rahul Thakar, sought the court's permission to withdraw the appeal in view of the tribunal's order. The State's Additional Government Pleader, Mr. Himanshu Takke, did not oppose the withdrawal. The High Court, noting the lack of opposition, allowed the withdrawal and disposed of the appeal as withdrawn.

Issues considered

What is the procedure for withdrawing a pending appellate proceeding after a substantive order has been passed by the lower tribunal?

Subjects

VAT
Value Added Tax
appeal withdrawal
rectification order
Sales Tax Tribunal
civil procedure

Judgment

                Digitally
                signed by
                                                        43-MVXA-94-2025.DOC
                CHITRA
       CHITRA   SANJAY
       SANJAY   SONAWANE
       SONAWANE Date:
                2026.09.05
                11:10:35
                +0530




                                                               Chitra Sonawane.

          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                 ORDINARY ORIGINAL CIVIL JURISDICTION
            MAH.VALUE ADDED TAX APPEAL NO.94 OF 2025


Reliance Securities Ltd.                                      …Appellant.
      Versus
State of Maharashtra                                        …Respondent


Mr.Rahul Thakar a/w Yash Dethe i/by CB Thakar for Appellant.
Mr.Himanshu Takke, AGP for State.


                             CORAM:        SUMAN SHYAM &
                                           ADVAIT M. SETHNA, JJ.

                             DATED:        2nd SEPTEMBER 2026.
PC:-


1.     Mr. Rahul Thakar, the learned Counsel for the Appellant, on
instructions, submits that after this appeal was filed, the Sales Tax
Tribunal, Mumbai, has passed the rectification order dated 5th
May 2026, in Rectification Application No.70 of 2025, whereby
grievance of the Appellant has been substantially redressed. As
such, the learned Counsel seeks leave to withdraw this Appeal. The
submission of the learned Counsel for the Appellant is not opposed
by the learned AGP for the State. In view thereof, the Appeal is
disposed of as withdrawn.



(ADVAIT M. SETHNA, J.)                               (SUMAN SHYAM, J.)




                                      Page 1 of 2
              43-MVXA-94-2025.DOC




Page 2 of 2

Continue reading with your account

Checking your session…

Lawyer court records for this case

Associated through the court’s case reference.