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Bombay High Court

Bhushan Vora vs The Union Of India Through The Secretary on 7 August, 2023

Author: G. S. Kulkarni

Bench: G. S. Kulkarni

 Tauseef                                                             Sr. No.17-30.doc


           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
               ORDINARY ORIGINAL CIVIL JURISDICTION
                 WRIT PETITION (L) NO.12448 OF 2023

 Dipak Spices Export LLP                               ...Petitioner
        Versus
 Union of India & Ors.                                 ...Respondents

                                     WITH
                         WRIT PETITION NO.3063 OF 2021

 UPL Limited                                           ...Petitioner
        Versus
 The Union of India,
 Through the Secretary,
 Department of Revenue & Anr.                          ...Respondents

                                     WITH
                          WRIT PETITION NO.389 OF 2023

 Bhushan Vora                                          ...Petitioner
        Versus
 The Union of India,
 Through the Secretary,
 Department of Revenue & Ors.                          ...Respondents

                                     WITH
                         WRIT PETITION NO.1148 OF 2023

 Welspun India Limited (Formerly
 known as Welspun Polyester (India) Ltd.               ...Petitioner
        Versus
 The Union of India,
 Through the Secretary,
 Department of Revenue & Anr.                          ...Respondents

                                   WITH
                      WRIT PETITION (L) NO.8984 OF 2023

 Mahindra And Mahindra Ltd.



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 Through Authorised Signatory
 Mr. Ravi Poojary                                    ...Petitioner
        Versus
 The Union of India & Ors.                           ...Respondents

                                   WITH
                     WRIT PETITION (L) NO.16206 OF 2023

 Mahindra And Mahindra Ltd.                          ...Petitioner
        Versus
 The Union of India & Ors.                           ...Respondents

                                   WITH
                     WRIT PETITION (L) NO.16374 OF 2023


 Great Eastern Shipping Company Ltd.,
 Through Authorised Representative                   ...Petitioner
        Versus
 Union of India,
 Through Secretary, Department of
 Revenue, Ministry of Finance & Ors.                 ...Respondents

                                   WITH
                     WRIT PETITION (L) NO.37645 OF 2022

 NIP Exports Pvt. Ltd.                               ...Petitioner
        Versus
 Union of India & Ors.                               ...Respondents

                                   WITH
                     WRIT PETITION (L) NO.38499 OF 2022

 Kiran Nagindas Vora                                 ...Petitioner
        Versus
 The Union of India,
 Through the Secretary,
 Department of Revenue & Ors.                        ...Respondents




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                                   WITH
                      WRIT PETITION (L) NO.2142 OF 2023

 Mukesh N. Vora,
 Through Vipul Lakhani                                 ...Petitioner
        Versus
 The Union of India,
 Through the Secretary,
 Department of Revenue & Ors.                          ...Respondents

                                    *******

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.13084 OF 2022 IDFC First Bank Ltd. ...Petitioner Versus The Union of India, Through The Secretary Ministry of Finance Dept. & Anr. ...Respondents WITH WRIT PETITION NO.596 OF 2023 Farmico Commodities Pvt. Ltd.

(formerly known as Wadhwani Commodities Trading Pvt. Ltd. ) ...Petitioner Versus The Union of India, Through the Secretary, Department of Revenue & Ors. ...Respondents WITH WRIT PETITION NO.597 OF 2023 Farmico Commodities Pvt. Ltd.

 (formerly known as Wadhwani
 Commodities Trading Pvt. Ltd.)                        ...Petitioner
        Versus



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  Tauseef                                                            Sr. No.17-30.doc


 The Union of India,

Through the Secretary, Dept. of Revenue, Ministry of Finance & Anr. ...Respondents WITH WRIT PETITION NO.7539 OF 2023 Pradeep Subhashchandra Mehta ...Petitioner Versus The Union of India & Ors. ...Respondents ******** Mr. Prakash Shah a/w. Mr. Jas Sanghavi i/by M/s. PDS Legal for the Petitioner in WP/389/2023, WP/L/12448/2023, WP/597/2023, WP/3063/2021, WP/596/2023 and WP/7539/2023.

Mr. Sriram Sridharan for Petitioner in WP/13084/2022. Mr. Bharat Rai Chandani a/w. Mr. Prathamesh Gargate i/by M/s. UBR Legal for the Petitioner in WP/L/8984/2023, WP/L/16206/2023, WP/L/16374/2023, WP/L/37645/2022, WP/L/38499/2022 and WP/L/2142/2023. Mr. Ramnath Prabhu a/w. Mr. Rishabh Jain i/by Mr. P. K. Shetty for the Petitioner in WP/1148/2023. Mr. Dhananjay Deshmukh for the Respondents in WP/1148/2023. Ms. Mamta Omle a/w. Mr. Rahul Sarda i/by Mr. M. P. Sharma for Respondent Nos.2 and 3 in WP/389/2023, WP/L/12448/2023, WP/596/2023, WP/L/38499/2022 & WP/L/2142/2023. Mr. Devvrat Singh a/w. Jitendra B. Mishra i/by Ms. Sangeeta Yadav for Respondent Nos.4 and 5 in WP/389/2023, WP/L/12448/2023, WP/13084/2022, WP/L/8984/2023 and WP/7539/2023.

Mr. Jitendra B. Sharma a/w. Mr. Ram Ochani for Respondents in WP/597/2023, WP/3063/2021 and for Respondent Nos.1 & 4 in WP/L/16206/2023.

Mr. Satyaprakash Sharma i/by Mr. Karan Adik for Respondents in WP/L/16374/2023.

Ms. Ruju Thakker for the Respondents in WP/L/37645/2022.


                                   ********
                               CORAM : G. S. KULKARNI,
                                       JITENDRA JAIN, J.J.



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  Tauseef                                                             Sr. No.17-30.doc



                               DATE   :   7th AUGUST, 2023.
 P.C.

 .            These are the bunch of petitions. Petitions are already

served on the Respondents-Revenue. The reply affdavits in some of the petitions have been fled, however, in the matters in which reply affdavits are not fled, we grant one more opportunity to the Respondents-Revenue to place on record reply affdavits. Let the same be placed on record on or before 19th August 2023.

2. List these petitions on 21st August 2023 and also the same be served on the Advocate for the Petitioners, each of these matters should be heard independently and an endeavour shall be made to pass appropriate orders. In the light of the principles as discussed in the decision of this Court in Coventry Estates Pvt.

Ltd. Vs. The Joint Commissioner CGST and Central Excise & Anr.

in Writ Petition No.4082 of 2022, decided on 25th July 2023.

3. Leave to amend in the Writ Petition (L) Nos.37645 of 2022, 38499 of 2022 and 2142 of 2023. Let the amendment be carried out within 2 days from today from the date of uploading of this order. Copy of the petition be served on the Respondents.

Re-verifcation is dispensed with.

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