AdvertisementPriyanka Motors Vs State of Maharashtra & Ors (Bombay High Court) The Bombay High Court considered a petition challenging the Maharashtra Sales Tax Tribunal’s order dated 29 August 2024 dismissing the petitioner’s VAT Second Appeal No. 219 of 2023 due to the absence of the petitioner’s consultant and the subsequent order dated 24 October 2024 refusing restoration of the appeal. The petitioner contended that under Section 26(5)(a) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act), the Tribunal has no authority to dismiss an appeal for default or non-prosecution and i...