Bombay High Court

THE STATE OF MAH, THR COMMISSIONER OF SALES TAX, M.S. MUMBAIversusM/S MAHARASHTRA STEEL, MIDC, LATUR

Disposal: DISPOSED OFF
Bench: SACHIN S DESHMUKH

Holding

The petition is disposed as the parties are ad idem, and the respondent may withdraw the deposited amount with accrued interest.

Summary

The State of Maharashtra filed a writ petition against M/s Maharashtra Steel. Both parties agreed that the matter had already been decided in the Bombay High Court judgment of 8 April 2014 in Writ Petition No.240/1992. The court held that the parties were ad idem and therefore the present petition could not proceed. Consequently, the petition was disposed of. The court further allowed the respondent to withdraw the amount it had deposited, together with accrued interest.

Issues considered

Whether the present writ petition is maintainable in view of the earlier judgment in Writ Petition No.240/1992
Whether the respondent is entitled to withdraw the deposited amount with interest

Subjects

Writ Petition
Deposit
Interest
Ad idem
Petition disposal
High Court

Judgment

2026:BHC-AUG:7778



                      IN THE HIGH COURT OF JUDICATURE OF BOMBAY
                                 BENCH AT AURANGABAD


                             WRIT PETITION NO.8178 OF 2009


            The State of Maharashtra                       … PETITIONER

                    VERSUS

            M/s Maharashtra Steel                          … RESPONDENT

                                              .......
            Mr. A.R. Kale, A.G.P. for petitioner – State
            Mr. Y.K. Bobade, Advocate holding for
            Mr. P.P. Chavan, Advocate for respondent
                                              ....…

                                     CORAM : SACHIN S. DESHMUKH, J.
                                     DATE    : 20th FEBRUARY, 2026

            PER COURT :

                        The parties are ad idem while submitting that the issue
            is covered by the judgment dated 8/4/2014, of this Court in Writ
            Petition No.240/1992. In that view of the matter, the Petition stands
            disposed of.     Needless to state that, in view of the order, the
            respondent is permitted to withdraw the amount deposited along
            with accrued interest.



                                                (SACHIN S. DESHMUKH, J.)



            fmp/-

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