Recovery of Tax — The Petitioner's challenge to the constitutionality of Section 78 of Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017 has no merit. The respondent made statement that the application in Form 701 of the petitioner has already been heard and shall be disposed of within three weeks. The statement is accepted. — Magma Fincorp Limited Vs. State of Maharashtra & Anr. [2019] 14 TAXLOK.COM 054 (Bombay)