Bombay High Court

RISHAV LIGHTS AND BHANSALI ENTERPRISES THR ITS PROPRIETOR ABHINANDAN A BHANSALIversusTHE STATE OF MAHARASHTRA THR THE SECRETARY AND OTHERS

Disposal: DISPOSED OFF

Holding

The assessment order is quashed and the assessment proceedings are restored to the Commissioner, who must decide the matter in accordance with the Tribunal judgment and Section 55 of the Maharashtra Value Added Act.

Summary

M/s Rishav Lights and Bhansali Enterprises filed a writ petition challenging an assessment order issued by the State of Maharashtra under the sales tax regime. The High Court examined the petition in light of a prior decision (Writ Petition No. 2512 of 2021) and a Maharashtra Sales Tax Tribunal judgment in B.U. Bhandari Auto Private Limited v. State of Maharashtra. Relying on Section 55 of the Maharashtra Value Added Act, the Court found the assessment order to be untenable. Consequently, it quashed the impugned assessment order and restored the assessment proceedings before the Commissioner of Sales Tax, directing the Commissioner to consider the Tribunal’s decision and the statutory provisions. The Court clarified that it has not decided any other issues that may arise during the reassessment, leaving those matters open for further consideration.

Issues considered

Whether the assessment order issued by the State of Maharashtra is valid under Section 55 of the Maharashtra Value Added Act.
Whether the Commissioner of Sales Tax must reconsider the assessment in light of the Maharashtra Sales Tax Tribunal decision in B.U. Bhandari Auto Private Limited v. State of Maharashtra.
Whether the writ petition should be disposed of by setting aside the impugned assessment order.

Legislation cited

Maharashtra Value Added Act — s. 55

Subjects

sales tax
assessment order
quashing
Section 55
Maharashtra Value Added Act
writ petition
tribunal decision

Judgment

2026:BHC-AUG:37804-DB


                                                  {1}                  wp10241-26.doc
                 drp
                            IN THE HIGH COURT OF JUDICATURE OF BOMBAY
                                       BENCH AT AURANGABAD

                                   WRIT PETITION NO.10241 OF 2026

                 M/s Rishav Lights and Bhansali Enterprises             PETITIONER

                          VERSUS

                 The State of Maharashtra and Others                  RESPONDENTS

                                              .......
                 Mr. Alok Sharma, Advocate for the Petitioner
                 Mr. A. B. Girase, Government Pleader for Respondent - State
                                              .......

                                [CORAM : NITIN B. SURYAWANSHI, &
                                         ABASAHEB D. SHINDE, J. J.]

                                       DATE : 19th AUGUST, 2026

                 ORDER :

                 1.       Indisputably, the issue raised in this Petition is squarely

                 covered by the decision rendered at Principal Seat in a batch of

                 Writ Petitions, including Writ Petition No. 2512 of 2021 dated 12 th

                 April, 2023.


                 2.       For the reasons stated in the said order, we pass the

                 following order:


                       a. The Writ Petition is disposed of by quashing and setting

                          aside the impugned assessment order. The assessment

                          proceedings are restored to file before Respondent No.2

                          Commissioner of Sales Tax. The Commissioner would
                              {2}                   wp10241-26.doc

     examine the issue pending before the Commissioner in the

     light of the decision rendered by the Maharashtra Sales Tax

     Tribunal, Pune in Appeal No.2 of 2018 “M/s B. U. Bhandari

     Auto Private Limited V/s The State of Maharashtra” and in

     the context of the provisions of Section 55 of the

     Maharashtra Value Added Act and take decision as per law.


  b. We make it clear that we have not concluded on other

     aspects that may arise during the assessment proceedings

     other than the decision of the Tribunal in the case of “M/s

     B. U. Bhandari” (supra), and the Commissioner would

     examine the facts of the case and pass the order as per

     law. Needless to state, the contentions of the Petitioner and

     the Department are expressly kept open.


  c. In the light of setting aside the impugned assessment

     order, as above, the consequential effects of the setting

     aside of the impugned order would follow and be given

     effect to by the concerned.



[ ABASAHEB D. SHINDE ]                [ NITIN B. SURYAWANSHI ]
         JUDGE                                   JUDGE

drp/wp10241-26.doc
{3}   wp10241-26.doc

Continue reading with your account

Checking your session…