V R Construction Thr the Proprietor Vasant Ramu Kogekar v. the Union of India Thr the Secretary and Ors.
Case brief
What is this about?
M/s. V.R. Construction (prop. Vasant Ramu Kogekar) v. Union of India & Ors.; Bombay HC Kolhapur Bench; W.P. No.1152 of 2026; decided 24-04-2026; Shree Chandrashekhar CJ with Madhav J. Jamdar J; GST appellate order dated 28-11-2025 by Deputy Commissioner of State Tax, Kolhapur passed ex parte quashed; appeal DCST/Appeal/E-0101/GST/DRC-07/791/22-23/416 restored for fresh adjudication on merits; input tax credit entitlement under S.16 Maharashtra Goods and Services Act 2017 read with Notification dated 01-01-2025 / Maharashtra Act No.VIII of 2025 left for appellate Authority's consideration; advocates: Santosh S. Punalkar (petitioner), Vijay Killedar with Shivaji Jagadale, Rahul Rote, Akash Bhopi (Respondent No.1), Avinash A.Naik AGP (State).
What did the court decide?
Impugned order dated 28th November 2025 quashed; Appeal No. DCST/Appeal/E-0101/GST/DRC-07/791/22-23/416 restored to the original records of the appellate Authority, to be decided afresh on its own merits having regard to the Notification dated 1st January 2025.