United Spirits Limited Vs State of Maharashtra (Bombay High Court)
Case ke facts
Company ne bonded warehouse mein liquor rakha tha, uspe department ne MVAT ka naya demand nikal diya. Ye 2015-16 ke transaction the. Department ne naye judicial view ke basis par tax lagaya.
Mudda (Issue)
Kya bonded warehouse ki sales par MVAT naya view laga ke lagaya ja sakta hai?
Faisla (Held)
Court ne bola, 2015-16 ke transaction pe purane court ka view apply hoga. Naye judicial view ko peeche se apply nahi kiya ja sakta. Isliye naya MVAT demand quash kar diya.
Practical takeaway
Past sales pe jab aapka case close ho gaya ho, department koi bhi naya interpretation peeche se apply nahi kar sakta.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-05.