SHAILESH SUNIL VELAPURE vs. INCOME-TAX OFFICER,WARD-2, PANDHARPUR AND ORS

WP/7585/2025HC BombayHCBM07023190202524 August 20265 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, in its administrative capacity, directed the Registry to transfer all the listed writ petitions (WP Nos. 6168/2025, 7585/2025, 11217/2025, 411/2026, 412/2026, 2519/2026, 2713/2026, 2714/2026, 2715/2026, 2716/2026, 2718/2026, 2719/2026, 2721/2026, 2722/2026, 2723/2026, 2724/2026, 2725/2026, 2726/2026, and 3454/2026) from the Circuit Bench at Kolhapur to the Principal Seat at Bombay. This decision was based on an Administrative Order dated June 26, 2026. The court instructed the Registry to carry out this transfer expeditiously. No decision was made on the merits of any of the tax disputes raised in the writ petitions, as the order was purely procedural. The ratio decidendi is that administrative directions for transfer of cases, when issued, must be complied with promptly by the Registry.

What were the facts?

This judgment concerns multiple writ petitions filed before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur. The petitioners are various individuals, including Shoba Revansiddha Badadal, Shailesh Suil Velapure, Virendra Kallappa Chougule, Pravin Jaynarayan Bhutada, Mobataram, Ajay Manohar Nagdev, Rajendra Shivajirao Patil, Sunil Gyanchand Chotthani, Munir Mohamadhusen Patwekar, Sunil Maruti Jadhav, Ram Hotumal Rangalani, Amrutrao Dattajirao Naiknimbalkar, Dhanaji Dnyanu Kumbhar, Kailash Harishkumar Shambhavani, Bhushan Bhasakar Joshi, Hanuman Premraj Toshniwal, and Ram Tanaji Patil. The respondents are various Income Tax Officers and Assistant Commissioners of Income Tax across different wards and circles in Solapur, Pandharpur, Ichalkaranji, Kolhapur, and Sangli. The petitions were filed in the years 2025 and 2026. The core of the matter pertains to administrative directions regarding the transfer of these petitions.

What were the issues?

The primary issue before the High Court was the procedural matter of where these writ petitions should be heard. The petitioners, through their counsel, sought the transfer of these matters. The respondents, representing the Income Tax Department, were also parties to these proceedings. The court had to decide whether to grant the administrative direction for the transfer of these petitions. The judgment does not record specific arguments from either side regarding the merits of the underlying tax disputes, as the focus is on the administrative transfer. The question is purely procedural: whether the petitions should be transferred to the Principal Seat at Bombay as per an administrative order.

AI-generated summary — verify with the full judgment below

501-505-507-520-WP-6168-2025.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION (501)

WRIT PETITION NO. 6168 OF 2025

Shoba Revansiddha Badadal ...Petitioner. Versus Income Tax Oicer, Ward 2(3), Solapur and Others ...Respondents. WITH (502)

WRIT PETITION NO. 7585 OF 2025

Shailesh Suil Velapure ...Petitioner. Versus Income Tax Oicer, Ward-2, Pandharpur and Others ...Respondents. WITH (503)

WRIT PETITION NO. 11217 OF 2025

Virendra Kallappa Chougule ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. WITH (504)

WRIT PETITION NO. 411 OF 2026

Pravin Jaynarayan Bhutada ...Petitioner. Versus Assistant Commissioner of Income Tax, Circle-1, Solapur and Others ...Respondents. WITH (505)

WRIT PETITION NO. 412 OF 2026

Mobataram ...Petitioner. Versus Income Tax Oicer, Ward 1(1), Solapur and Others ...Respondents. Gaikwad RD 1 of

501-505-507-520-WP-6168-2025.doc WITH (507)

WRIT PETITION NO. 2519 OF 2026

Ajay Manohar Nagdev ...Petitioner. Versus Income Tax Oicer, Ward 2(1), Kolhapur and Others ...Respondents. WITH (508)

WRIT PETITION NO. 2713 OF 2026

Rajendra Shivajirao Patil ...Petitioner. Versus Income Tax Oicer, Ward-5, Sangli and Others ...Respondents. WITH (509)

WRIT PETITION NO. 2714 OF 2026

Sunil Gyanchand Chotthani ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (510)

WRIT PETITION NO. 2715 OF 2026

Munir Mohamadhusen Patwekar ...Petitioner. Versus Income Tax Oicer, Ward-5, Sangli and Others ...Respondents. WITH (511)

WRIT PETITION NO. 2716 OF 2026

Sunil Maruti Jadhav ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. Gaikwad RD 2 of

501-505-507-520-WP-6168-2025.doc WITH (512)

WRIT PETITION NO. 2718 OF 2026

Ram Hotumal Rangalani ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (513)

WRIT PETITION NO. 2719 OF 2026

Ajay Manohar Nagdev ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (514)

WRIT PETITION NO. 2721 OF 2026

Amrutrao Dattajirao Naiknimbalkar ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (515)

WRIT PETITION NO. 2722 OF 2026

Virendra Kallappa Chougule ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. WITH (516)

WRIT PETITION NO. 2723 OF 2026

Dhanaji Dnyanu Kumbhar ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. Gaikwad RD 3 of

501-505-507-520-WP-6168-2025.doc WITH (517)

WRIT PETITION NO. 2724 OF 2026

Kailash Harishkumar Shambhavani ...Petitioner. Versus Income Tax Oicer, Ward-3, Sangli and Others ...Respondents. WITH (518)

WRIT PETITION NO. 2725 OF 2026

Bhushan Bhasakar Joshi ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (519)

WRIT PETITION NO. 2726 OF 2026

Hanuman Premraj Toshniwal ...Petitioner. Versus Income Tax Oicer, Ward-2(1), Kolhapur and Others ...Respondents. WITH (520)

WRIT PETITION NO. 3454 OF 2026

Ram Tanaji Patil ...Petitioner. Versus Income Tax Oicer, Ward-1, Ichalkaranji and Others ...Respondents. —————— Ms. Hetal Laghave with Ms. Tejal Mhatre, for the Petitioners. —————— Coram : Sharmila U. Deshmukh & Neeraj P. Dhote, JJ. Date : August 24, 2026. Gaikwad RD 4 of

501-505-507-520-WP-6168-2025.doc P. C. : 1. Mentioned. Not on board. Taken on board. 2. In view of the Administrative Order dated 26th June 2026, the Registry is directed to transfer these petitions to the Principal Seat at Bombay expeditiously. [Neeraj P. Dhote, J.] [Sharmila U. Deshmukh, J.] Gaikwad RD 5 of

5 RAJU DATTATRAYA GAIKWAD Digitally signed by RAJU DATTATRAYA GAIKWAD Date: 2026.08.24 21:27:32 +0530

Recent GST High Court judgments

Search GST case law →