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[Cites 1, Cited by 48]

Bombay High Court

Fortpoint Automotive (Cars) Pvt. Ltd vs State Of Maharashtra And Another on 14 March, 2023

Author: Abhay Ahuja

Bench: Nitin Jamdar, Abhay Ahuja

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          IN THE HIGH COURT OF JUDICATURE AT BOMBAY
              ORDINARY ORIGINAL CIVIL JURISDICTION

                         WRIT PETITION NO. 2512 OF 2021

Modi Car Agencies Pvt. Ltd.                 ...       Petitioner
     vs.
The State of Maharashtra and Ors.           ...        Respondents

                                      WITH
                          WRIT PETITION NO.166 OF 2023
                                      WITH
                          WRIT PETITION NO.167 OF 2023
                                      WITH
                          WRIT PETITION NO.173 OF 2023
                                      WITH
                          WRIT PETITION NO.168 OF 2023
                                      WITH
                          WRIT PETITION NO.169 OF 2023
                                      WITH
                          WRIT PETITION NO.174 OF 2023
                                      WITH
                          WRIT PETITION NO.170 OF 2023
                                      WITH
                          WRIT PETITION NO.171 OF 2023
                                      WITH
                          WRIT PETITION NO.172 OF 2023
                                      WITH
                          WRIT PETITION NO.175 OF 2023
                                      WITH
                          WRIT PETITION NO.176 OF 2023
                                      WITH
                          WRIT PETITION NO.177 OF 2023
                                      WITH
                          WRIT PETITION NO.178 OF 2023
                                      WITH
                          WRIT PETITION NO.179 OF 2023
                                      WITH

Priya Soparkar




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                        WRIT PETITION NO.180 OF 2023
                                   WITH
                       WRIT PETITION NO.181 OF 2023
                                   WITH
                       WRIT PETITION NO. 406 OF 2023
                                   WITH
                       WRIT PETITION NO. 410 OF 2023
                                   WITH
                       WRIT PETITION NO. 407 OF 2023
                                   WITH
                       WRIT PETITION NO. 409 OF 2023
                                   WITH
                       WRIT PETITION NO. 408 OF 2023
                                   WITH
                       WRIT PETITION NO.423 OF 2023
                                   WITH
                      WRIT PETITION (L) NO.3658 OF 2023
                                   WITH
                       WRIT PETITION NO.478 OF 2023
                                   WITH
                       WRIT PETITION NO. 479 OF 2023
                                   WITH
                      WRIT PETITION (L) NO.6743 OF 2022
                                   WITH
                      CHAMBER ORDER (L) NO.294 OF 2022
                                     IN
                      WRIT PETITION (L) NO.6743 OF 2022
                                   WITH
                       WRIT PETITION NO.4053 OF 2022
                                   WITH
                      WRIT PETITION (L) NO.7052 OF 2022
                                   WITH
                       WRIT PETITION NO.1749 OF 2021
                                   WITH
                       WRIT PETITION NO. 2904 OF 2021
                                   WITH
                       WRIT PETITION NO.2840 OF 2021
                                   WITH

Priya Soparkar




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                      WRIT PETITION NO. 2888 OF 2021
                                   WITH
                      WRIT PETITION NO.2877 OF 2021
                                   WITH
                      WRIT PETITION NO.2834 OF 2021
                                   WITH
                      WRIT PETITION NO.2858 OF 2021
                                   WITH
                      WRIT PETITION NO.2161 OF 2021
                                   WITH
                      WRIT PETITION NO.4055 OF 2022
                                   WITH
                      WRIT PETITION NO.2387 OF 2021
                                   WITH
                      WRIT PETITION NO.3792 OF 2021
                                   WITH
                      WRIT PETITION NO.2194 OF 2021
                                   WITH
                      WRIT PETITION NO.3727 OF 2021
                                   WITH
                      WRIT PETITION NO.2561 OF 2021
                                   WITH
                     WRIT PETITION (L) NO.24664 OF 2022
                                   WITH
                       WRIT PETITION NO.56 OF 2023
                                   WITH
                      WRIT PETITION NO.439 OF 2022
                                   WITH
                       WRIT PETITION NO.446 OF 2022
                                   WITH
                       WRIT PETITION NO.322 OF 2022
                                   WITH
                      WRIT PETITION NO.5231 OF 2022
                                 ---
Ms.Arya Anil i/by Mr.Sriram Shridharan, Advocates for the Petitioners
in WPs No.2194/2021, 2387/2021, 2512/2021, 4053/2022,
4055/2022, 2561/2021, 3727/2021 and WPL No.7052/2022.

Priya Soparkar




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Mr.Manohar Samal, Advocate for the Petitioners           in WPs
No.2161/2021, 446/2022 and 439/2022.
Ms.Swatantri Waghmare, Advocate for Respondent No.1 in WP
No.2834/2021.
Mr.Bharat Raichandani with Ms.Juhi Bahirwani i/by M/s Veritas
Legal, Advocates for the Petitioners in WP No.1749/2021.
Ms.Nikita Badheka i/by Ms.Lata Nagal, Advocates for the Petitioners
in WPLs No.24664/2022 and 56/2023.
Mr.Bharat Raichandani with Mr.Rishabh Jain i/by M/s UBR Legal,
Advocates for the Petitioners in WP No.3792/2021 and WPL
No.6743/2022 and WPL 7052/2022.
Mr.V.A.Sonpal, Special Counsel with Ms.Jyoti Chavan, AGP for the
State in WP Nos.2194/2021, 2387/2021, 4053/2022 and 4055/2022.
Mr.V.A.Sonpal, Special Counsel with Ms.P.H.Kantharia, GP for the
State in WP No.2512/2021.
Mr.V.A.Sonpal, Special Counsel with Mr.Hemant Haryan, AGP for
the State in WP No.3792/2021 and WPL No.6743/2022.
Mr.V.A.Sonpal, Special Counsel with Mr.Himanshu Takke, AGP for
the State in WP No.2561/2021 and 3727/2021.
Ms.Jyoti Chavan, AGP for the State in WP Nos.446/2022 and
439/2022.
Mr.Himanshu Takke, AGP for the State in WPL Nos.7052/2022 and
24664/2022.
Mr.Vaibhav Shukla and Ms.Ira Mishra i/by Mr. Prabhakar Jadhav,
Advocates for the Petitioners in WPs No.2840/2021, 2877/2021,
2834/2021, 1749/2021, 322/2021, 2858/2021, 2904/2021,
2888/2021 and 2834/2021.
Mr.Shashikant Gaikwad i/by Mr.Sharad Bhattad, Advocates for the
Petitioner in WP No.5231/2022, 3686/2020 and 3658/2020.

                                      AND
                          CIVIL APPELLATE JURISDICTION

                         WRIT PETITION NO. 5600 OF 2021
                                     WITH
                         WRIT PETITION NO.5546 OF 2022
                                     WITH
                         WRIT PETITION NO.5547 OF 2022

Priya Soparkar




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                                      WITH
                         WRIT PETITION NO.5548 OF 2022
                                      WITH
                         WRIT PETITION NO.5549 OF 2022
                                      WITH
                         WRIT PETITION NO.5550 OF 2022
                                      WITH
                         WRIT PETITION NO.1985 OF 2021
                                      WITH
                         WRIT PETITION NO.582 OF 2023
                                      WITH
                         WRIT PETITION NO.9326 OF 2021
                                      WITH
                         WRIT PETITION NO.9340 OF 2021
                                      WITH
                         WRIT PETITION NO.9341 OF 2021
                                      WITH
                         WRIT PETITION NO.9339 OF 2021
                                      WITH
                         WRIT PETITION NO.4691 OF 2021
                                      WITH
                         WRIT PETITION NO.3685 OF 2020
                                      WITH
                         WRIT PETITION NO.3686 OF 2020
                                      WITH
                         WRIT PETITION NO. 261 OF 2022
                                      WITH
                         WRIT PETITION NO. 260 OF 2022
                                      WITH
                         WRIT PETITION NO.9428 OF 2021
                                    ---
Mr.Manohar Samal, Advocates for the Petitioners in Writ Petition
Nos.5546/2022, 5547/2022, 5548/2022, 5549/2022, 5550/2022,
9326/2021, 9340/2021, 9341/2021 and 9339/2021.
Mr.S.M.Seegarla i/by M/s RMG Law Associates, Advocate for the
Petitioners in Writ Petition Nos.1985/2021 and 9428/2021.
Mr.Rahul Thakar i/by Mr.C.B.Thakar, Advocates for the Petitioner in
Writ Petition No.4691/2021.
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Mr.Shashikant Gaikwad i/by Mr.Sharad Bhattad, Advocates for the
Petitioners in Writ Petition Nos.3685/2020 and 3686/2020.
Mrs.Shruti D. Vyas, "B" Panel Counsel for the State/Respondent Nos.1
to 3.
Mr.Ishaan Patkar with Ms.Chaitali Raul i/by M/s Alaksha Legal,
Advocates for the Petitioner in Writ Petition No.582/2023, 260/2022
and 261/2022.

                                  CORAM : NITIN JAMDAR AND
                                          ABHAY AHUJA, JJ.

DATE : 14 MARCH 2023.

P.C.:-

1. The learned counsel for the Petitioners place reliance on the order passed by the Maharashtra Sales Tax Tribunal at Pune in the case of M/s. B.U.Bhandari Auto Private Limited Vs. The State of Maharashtra in VAT Appeals No.2 of 2018 and other connected matters dated 6 March 2022.
2. According to the Petitioners that this order answers the issue raised by the Petitioners in these petitions in favour of the Petitioners and therefore, the appropriate course of action would be to direct the Assessing Officers to give effect to the order passed by the Tribunal.
3. The learned counsel for the State seeks time to examine the decision as to whether the issue stands answered and the stand of the State Government.

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4. Stand over to 23 March 2023. To be listed under the caption "For Directions" so that the further course of action can be decided as to whether to proceed with the hearing of the petition or not.

      (ABHAY AHUJA, J.)                                  (NITIN JAMDAR, J.)
                                            ....




Priya Soparkar




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