HC quashes writ challenging MVAT circular for applicability of 3% concessional rate

MGST : Where Trade Circular No. 3T of 2018, dated 16-1-2018 provided that concessional rate of 3 per cent would only be applicable to persons who were registered dealers under Maharashtra Value Added Tax (MVAT) Act, 2002 and not to persons who were taxable persons under Maharashtra Goods and Services Tax Act and acting upon Trade Circular No. 3T of 2018, respondent raised a debit note dated 30-1-2018 for differential tax of 10.5 per cent upon petitioner,

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