C.A.NO.14180 of 2024
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.14180 of 2024 (Arising out of SLP (C) No.19230/2022)
NIRCON CONSTRUCTION .. APPELLANT (S)
VERSUS
THE STATE OF MAHARASHTRA & ANR. .. RESPONDENT (S)
O R D E R
1. Leave granted.
2. This appeal arises from the order passed by the High
Court of Judicature at Bombay Ordinary Original Civil
Jurisdiction in Writ Petition No. 3103 of 2018 and allied
matters dated 10th August, 2022 by which the High Court
dismissed all the petitions relying upon its Full Bench
decision in United Projects vs. The State of Maharashtra &
Anr. (Writ Petition No.2883 of 2018).
3. The impugned order passed by the High Court reads thus:-
“1. The reliefs sought in these petitions are covered by a judgment of Full Bench of this Court pronounced on 12th July 2022 (yet to be reported) in United Projects V/s. The State of Maharashtra and Anr. Paragraph 197 of the said judgment
1
C.A.NO.14180 of 2024
reads as under:
“197. We accordingly answer the question of law referred to Full Bench as under:-
(i) Question of Law (a) i.e.“whether the State of Maharashtra has legislative competence to enact the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and the Maharashtra Tax Laws (Amendment and Validation) Act, 2019 to amend the provisions of the Maharashtra Value Added Tax Act, 2...