Mumbai: The Bombay High Court has released a writ petition filed by Skoda Auto Volkswagen India Pvt Ltd, arising out of an indirect tax dispute, after the judgment reserved in the matter remained unpronounced for over a year, directing that it be placed before the regular Bench that hears writ petitions relating to indirect taxes.
A Division Bench of Justices B. P. Colabawalla and Firdosh P. Pooniwalla, in an order dated August 25, 2026 in Writ Petition No. 2051 of 2025, recorded that the matter had been reserved for judgment on April 28, 2025, and that the parties had also complied with the court’s request to file brief written submissions within two weeks of that date. The Bench noted, however, that due to the exigency of work it had not been able to pronounce the judgment till date.
Referring to the Supreme Court’s decision in Pila Pahan alias Peela Pahan & Ors. v. State of Jharkhand & Anr., the Bench reiterated the timeline laid down for pronouncing reserved judgments: ordinarily within three months of reservation; failing which the Registrar General must place the matter before the Chief Justice, who is to direct the concerned Bench to pronounce it within a further two weeks; and if it is still not delivered within that extended period, the Chief Justice is to assign the case to another Bench, with notice to the advocates and parties.
The court observed that although the Pila Pahan judgment itself was delivered on May 29, 2026, we have not been able to adhere to the aforesaid timelines set out by the Supreme Court in the present matter.
In these circumstances, the Bench released the writ petition, directing that it now be placed for hearing before the regular Bench as per the roster for writ petitions arising from indirect taxes. To enable the petitioner to move the matter before the regular Bench, the court directed that status quo be maintained as on date for a period of four weeks. The order was directed to be digitally signed by the Private Secretary/Personal Assistant of the court, with all concerned to act on a digitally signed copy produced by fax or email.
Appearances:
For the Petitioner: Mr. Arvind Datar (through V.C.), Senior Advocate a/w Rohit Jain, Gopal Mundhra, Kumar Visalaksh, instructed by Economic Laws Practice, Advocates.
For the Respondents: Mr. Jitendra B. Mishra a/w Ashutosh Mishra, Siddharth Chandrashekhar, Sangeeta Yadav, Advocates.
Case Title: Skoda Auto Volkswagen India Pvt Ltd vs. Union of India & Ors., Writ Petition No. 2051 of 2025
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