Bharat Petroleum Corporation Ltd. v. State of Maharashtra and 2 Ors.
Case brief
What is this about?
The High Court of Bombay quashed an order by the Maharashtra Sales Tax Tribunal that directed a pre-deposit of Rs. 4 crores. The Court held that the Tribunal failed to consider the prima facie case for a stay and the sustainability of the demand, citing Penara Valves Ltd.. The matter was restored to the Tribunal for a fresh decision.
What did the court decide?
The order dated 1st August 2012 passed by the Maharashtra Sales Tax Tribunal is quashed and set aside.