Bombay High Court
Powerica Limited vs Union Of India on 10 October, 2025
Author: M.S. Sonak
Bench: M.S. Sonak
1-7-WP-2290-2025-WP-957-2025+.DOCX
Pallavi
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.2290 OF 2025
The Estate Investment Company Pvt. Ltd. ...Petitioner
Versus
The Union Of India ...Respondent
WITH
INTERIM APPLICATION (L) NO.32850 OF 2025 (NOB. TOB)
WITH
WRIT PETITION(ST) NO. 8827 OF 2025
M/s Elite Clothing Company Private Limited ...Petitioner
Versus
Union Of India ...Respondent
WITH
WRIT PETITION (ST) NO. 11239 OF 2025
National Color Chem Corp
Through Its Partner Raj Kantilal Shah ...Petitioner
Versus
Union Of India ...Respondent
WITH
WRIT PETITION (ST) NO. 12070 OF 2025
Loksons Private Limited ...Petitioner
Versus
The State Of Maharashtra ...Respondent
WITH
WRIT PETITION NO. 2580 OF 2025
Golcha Minerals Private Limited ...Petitioner
Versus
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Union Of India ...Respondent
WITH
WRIT PETITION NO. 2605 OF 2025
Golcha Talkum And Cosmetics Private Limited ...Petitioner
Versus
Union Of India ...Respondent
WITH
WRIT PETITION NO. 2221 OF 2025
Powerica Limited ...Petitioner
Versus
Union Of India ...Respondent
WITH
WRIT PETITION (ST) NO. 21731 OF 2025
Ayn And Getty Exports Private Limited ...Petitioner
Versus
Union Of India
Through The Secretary Ministry Of Law,
Justice And Company Affairs ...Respondent
WITH
WRIT PETITION (ST) NO. 22147 OF 2025
Offshore Marinetech Private Limited ...Petitioner
Versus
Union Of India
Through The Secretary Ministry Of Law,
Justice And Company Affairs ...Respondent
WITH
WRIT PETITION NO. 3557 OF 2025
Pn Nj Industries Pvt Ltd ...Petitioner
Versus
Union Of India ...Respondent
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WITH
WRIT PETITION(ST) NO. 26060 OF 2025
Madhuram Apparels Private Limited ...Petitioner
Versus
Union Of India
Through The Secretary Ministry Of Law,
Justice And Company Affairs ...Respondent
AND
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 957 OF 2025
Ttc Midc Industries Association ...Petitioner
Versus
Union Of India
Department Of Revenue
Through The Secretary Revenue ...Respondent
WITH
WRIT PETITION NO. 1596 OF 2025
Frontline Roll Forms Pvt Ltd ...Petitioner
Versus
The State Of Maharashtra
Through Secretary And Ors. ...Respondents
WITH
WRIT PETITION NO. 5003 OF 2025
Autotech Ancillaries Limited ...Petitioner
Versus
Union Of India ...Respondent
WITH
WRIT PETITION NO. 4862 OF 2025
Bansal Steel Rolling Mills ...Petitioner
Versus
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Union Of India And Ors. ...Respondents
WITH
WRIT PETITION NO. 6029 OF 2025
M/s. Shreenathji Tricity Realty LLP ...Petitioner
Versus
Union Of India
Thr Ministry Of Law And Justice Branch
Secretariat And Anr. ...Respondents
WITH
WRIT PETITION NO. 4487 OF 2025
Tokheim India Private Limited ...Petitioner
Versus
Union Of India
Thr. The Ministry Of Finance And Ors. ...Respondents
WITH
WRIT PETITION NO. 7416 OF 2025
International Products ...Petitioner
Versus
State Of Maharashtra
Thr. Commissioner Of State Tax And Ors. ...Respondents
WITH
WRIT PETITION NO. 6041 OF 2025
B Sorabji Through
Mr. Malcolm Maneck Mowdawala ...Petitioner
Versus
The Union Of India Through
The Revenue Secretary, Ministry Of Finance
Department Of Revenue And Ors. ...Respondents
WITH
WRIT PETITION NO. 9417 OF 2025
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Vicky Agro Food Products And Supplies Pvt Ltd....Petitioner
Versus
Union Of India And Ors. ...Respondents
WITH
WRIT PETITION NO. 9014 OF 2025
Veka India Private Limited ...Petitioner
Versus
Union Of India
Thr. Ministry Of Finance Dept. And Anr. ...Respondents
WITH
WRIT PETITION NO. 10496 OF 2025
Vijlal Vithaldas And Sons ...Petitioner
Versus
Union Of India And Ors. ...Respondents
WITH
WRIT PETITION NO. 9225 OF 2025
Sagaon Energy Equipment Pvt. Ltd. ...Petitioner
Versus
The State Of Maharashtra
Thr. Commissioner Of State Tax And Ors. ...Respondents
WITH
WRIT PETITION NO. 10287 OF 2025
Manvinder Singh Chandok ...Petitioner
Versus
Union Of India And Ors. ...Respondents
WITH
WRIT PETITION NO. 10312 OF 2025
M/s. Concord Spaces ...Petitioner
Versus
Union Of India
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Thr. Ministry Of Law And Justice And Anr. ...Respondents
WITH
WRIT PETITION NO. 10417 OF 2025
Harness Cable Connector Private Limited ...Petitioner
Versus
Union Of India Through
The Secretary Ministry Of Law,
Justice And Company Affairs And Ors. ...Respondents
WITH
WRIT PETITION NO. 10301 OF 2025
Builders Association Navi Mumbai And Anr. ...Petitioners
Versus
Union Of India Thru. Ministry And Ors. ...Respondents
WITH
WRIT PETITION NO. 10407 OF 2025
Chase Bright Steel Limited ...Petitioner
Versus
Union Of India Through
The Secretary Ministry Of Law Justice
And Company Affairs And Ors. ...Respondents
WITH
WRIT PETITION NO. 10410 OF 2025
Priyadarshini Microtech Private Limited ...Petitioner
Versus
Union Of India
Through The Secretary Ministry Of Law,
Justice And Company Affairs And Ors. ...Respondents
WITH
WRIT PETITION NO. 16605 OF 2024
Balaji Tricity Realty LLP ...Petitioner
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Versus
Dy. Commissioner Of State Tax And Anr. ...Respondents
WITH
WRIT PETITION NO. 16665 OF 2024
Chambers Of Small Industry
Associations And Anr. ...Petitioners
Versus
The State Of Maharashtra
Throu. Commissioner Of State Tax And Ors. ...Respondents
WITH
WRIT PETITION NO. 14434 OF 2023
Siemens Ltd. ...Petitioner
Versus
Union Of India
Ministry Of Finance Department Of Revenue
Thr. The Secretary And Ors. ...Respondents
WITH
WRIT PETITION NO. 17911 OF 2024
Timber Sales Pvt Ltd And Anr. ...Petitioners
Versus
Union Of India Thr.
The Secretary Ministry Of Finance And Ors. ...Respondents
WITH
WRIT PETITION NO. 1449 OF 2025
Urja Techniques India Pvt Ltd ...Petitioner
Versus
Union Of India
Ministry Of Finance Dept Of Revenue
Through The Secretary Revenue And Ors. ...Respondents
WITH
WRIT PETITION NO. 487 OF 2025
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Sandoz Private Limited ...Petitioner
Versus
Union Of India Thr Secretary And Ors. ...Respondents
WITH
WRIT PETITION NO. 771 OF 2025
M/s. Jove Steels Pvt. Ltd.
Thr. Its Authorized Sign. Sanjay R. Gupta ...Petitioner
Versus
Union Of India Thr.
The Ministry Of Law And Justice And Anr. ...Respondents
WITH
WRIT PETITION NO. 11643 OF 2025
Salim Ahmed Alimahomed ...Petitioner
Versus
Union Of India Through
The Secretary Ministry Of Law, Justice
And Company Affairs ...Respondent
WITH
WRIT PETITION NO. 11644 OF 2025
Raj Keshavdas Tejwaney ...Petitioner
Versus
Union Of India Through
The Secretary Ministry Of Law,
Justice And Company Affairs ...Respondent
WITH
WRIT PETITION NO. 11645 OF 2025
Tejas Chemical Industries Partnership Firm ...Petitioner
Versus
Union Of India Through
The Secretary Ministry Of Law,
Justice And Company Affairs ...Respondent
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WITH
WRIT PETITION (ST) NO. 29664 OF 2025
Toyochem Laboratories ...Petitioner
Versus
Union Of India Thr The Secretary And Ors. ...Respondents
______________________________________________________
Mr. Rohan Shah, Senior Advocate, a/w. MR. Mohakked
Anajwalla. Ms. Chandani Tanna, Ms. Renita Alex i/b. India
Law Alliance, for the Petitioner in WP(L)/8827/2025.
Mr. Rohan Kadam a/w. Mr. Ishaan Patkar, Mr. Prakhar Parekh,
Ms. Azra Milwalla, Ms. Arya Gadagkar, Mr. Jai Sanyal, for the
Petitioner In WP/2290/2025.
Mr. Bharat Raichandani, a/w. Mr. Dhanistha Kawale i/b. UBR
Legal for the Petitioner In WP/3557/2025.
Dr. Avinash Poddar ( Through VC), a/w Deepali Kamble, for
the Petitioner in WP(L)/11239/2025.
Mr. Bhavik Salia i/b. Ms. Savita DwivediIn All Matter, for the
Petitioner in WP(L)/21731/2025, WP(L)/22147/2025,
WP(L)/26060/2025.
Mr. Vijay Kanthariya, a/w. Ms. Megha Bajiria, for the
Respondent No. 4 & 5 in WP/2605/2025.
Mr. Jitendra B. Mishra, a/w. Ms. Sangeeta Yadav, Mr. Umesh
Gupta, Mr. Rupesh Dubey, Mr. Ashutosh Mishra, for the
Respondent In WP/2290/2025.
Mr. J. B. Mishra a/w. Mr. Rupesh Dubey, for the Respondent
No. 4 in WP(L)/12070/2025.
Mr. Jitendra B. Mishra, a/w. Ms. Sangeeta Yadav, Mr. Rupesh
Dubey, for the Respondent No. 1, 3 & 4 In WP/2580/2025 &
WP/2605/2025.
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Mr. Jitendra B. Mishra, a/w. Ms. Sangeeta Yadav, Mr. Ashutosh
Mishra, Mr.Rupesh Dubey, for the Respondent No. 1, 3, 4, 5
& 6 In WP/3557/2025.
Ms. Shruti Vyas a/w. Mr. Abhishek Mishra, for the Respondent
No. 1 & 2 in WP(L) No. 8827 of 2025.
Mr. Karan Adik, a/w. Mr. Harshad V. Shingnapurkar,
Mr.Soutrik Kar, for the Respondent, in WP/2221/2025.
Ms. Sangeeta Yadav, for the Respondent, in WP(L)/
21731/2025.
Mr. J. B. Mishra a/w. Ms. Sangeeta Yadav, for the Respondent
No. 1, 2 & 3 In WP/2290/2025 & WP/2580/2025,
WP/2605/2025, WP/3557/2025.
Mr. Ram Ochani a/w. Ms. Sangeeta Yadav, for the Respondent
in WP(L)/21731/2025.
Mr. Ram Ochani a/w. Ms. Suman Kumar Das, for the
Respondent 1,2,3,4,5,& 7 in WP(L)/22147/2025.
Mr. Ram Ochani a/w. Ms. Sangeeta Yadav, for the Respondent
No. 1,2 & 3 in WP(L)/26060/2025.
Ms. Jyoti Chavan Adl GP, for the Respondent No. 4 & 5 in
WP/2290/2025.
Ms. Jaymala Ostwal Addl GP, for the Respondent No. 4 in
WP(L)/8827/2025.
Mr. Amar Mishra AGP, for the Respondnent No. 3, 4 & 5 in
WP(L)/11239/2025 & WP(L)/12070/2025.
Mr. Himanshu Takke AGP for Respondent No. 2 in
WP/2580/2025.
Mr. Mohit Jadhav Addl Gp, for the Respondent No. 2 in
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WP/2605/2025.
Mr. Himanshu Takke AGP, for the Respondent No. 2 in
WP/2221/2025.
Mr. Amar Mishra AGP, for the Respondent No. 3,4,5,6 in
WP(L)/21731/2025.
Ms Jyoti Chavan Addl GP, for the Respondnet No.6 in
WP(L)/22147/2025.
Mr. Manish Upadhye AGP, for the Respondent No. 2 in
WP/3557/2025.
Ms. Jyoti Chavan Addl. Gp, for the Respondent No. 3 to 6 in
WP(L)/26060/2025.
Mr. Gopal Mundhra a/w Mr. Harsh Shah, Ms. Ginita Bodani,
Mr. Kalp Saraiya i/b Economic Laws Practice, for the
Petitioner in WP/957/2025.
Mr. Bharat Raichandani a/w Mr. Ameet Mehta, Ms. Sheetal
Pandya, Sakshi Gandhi a/w Dhanistha Kawale i/b M/s. Solicis
Lex, Advocate for the Petitioner in WP/6041/2025.
Mr. Abinash Pradhan a/w i/b Wadia Ghandy & Co., for the
Petitioner in WP/9014/2025.
Ms. Chandni Tannaa/w Ms. Renita Alex i/b India Law
Alliance, Advocate for the Petitioner in WP/17911/2024 and
for Applicant in IA(st)/4872/2025.
Mr. Jitendra Motwani a/w Ms. Rinkey Jassuja i/b Economic
Laws Practice, Advocate for the Petitioner in WP/1596/2025.
Mr. Rohan Shah, Senior Advocate a/w Mr. Gopal Mundra, Ms.
Surabhi Prabhudesai, Mr. Mohammed Anajwalla, Ms. Ginita
Bodani, Mr. Kalp Saraiya i/b Economic Laws Practice, for the
Petitioner in WP/14434/2023.
Mr. Rohan Shah, Senior Advocate a/w Mr. Gopal Mundra, Mr.
Mohammed Anajwalla, Ms. Ginita Bodani, Mr. Harsh Shah,
Mr. Kalp Saraiya i/b Economic Laws Practice, for the
Petitioner in WP/16665/2024.
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Mr. Rohan Shah, Senior Advocate a/w Mr. Mohammed
Anajwalla, Mr. Naveenkumaar S. i/b Swamy Associates, for
the Petitioner in WP/487/2025.
Mr. Rohan Shah, Senior Advocate a/w Ms.Vidushi
Maheshwari, Mr. Rajendra Barot, Mr. Suresh Varanasi, Mr.
Sagnik Chatterjee, Mr. Asadulla Thangal, Mr. Ayush Chaddha,
Mr. Mohammed Anajwalla, Ms. Gunjan Pande, Ms. Aditi
Nazrei i/b AZB & Partners, for the Petitioner in
WP/4487/2025.
Mr. Bhavik Salia i/b Ms. Savita Dwivedi for the Petitioner in
WP/10417/2025, WP/10407/2025, WP/10410/2025,
WP/11643/2025, WP//11644/2025, WP/11645/2025.
Mr. Harjot Singh Alang a/w Mr. Abhishek Salian, for Petitioner
in WP/771/2025 & IA/7355/2025.
Ms. Ritika Agarwal a/w Ms. Yaminee Verma i/b M/s. Acelegal,
Advocate for the Petitioner in WP/10301/2025,
WP/6029/2025, WP/10312/2025, WP/16605/2024.
Mr. Arun Jain i/b Mr. Kartik Vig for Petitioner in
WP(st)/29664/2025, WP/4862/2025.
Ms. Lubna Shaikh i/b S. K. Legal Associates LLP, for Petitioner
in WP/9417/2025.
Mr. Nigel Quraishy a/w Mr. Snehil Rai, Advocate for the
Petitioner in WP/10287/2025.
Mr. Siddharth Chandrashekhar a/w Mr. Harshad
Shingnapurkar, Mr. Soutrik Kar for Respondent in
WP/17911/2024.
Mr. Siddharth Chandrashekhar a/w Mr.Abhishek R. Mishra for
Respondent in WP/771/2025 & IA/7355/2025.
Mr. Ashutosh Mishra for Respondent Nos.1 & 2 in
WP/11643/2025, for Respondent No. 1 in WP/11644/2025,
for Respondent No. 1 & 2 in WP/11645/2025.
Mrs. Vrishali Raje, AGP for the State in WP/11644/2025.
Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh
Mishra, Mr. Rupesh Dubey, Mr. Abhishek R. Mishra for
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Respondent No. 5 in WP/957/2025, for Respondent No.6 in
WP/16665/2024, for Respondent No.4 in WP/487/2025, for
Respondent No. 4 in WP/10301/2025, for Respondent No. 1
& 2 in WP/17911/2024, for Respondent in WP/1449/2025.
Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav in
IA(L)/4872/2025.
Mr. Ram Ochani a/w Adv. Suman Kumar - Das for Respondent
No. 1 in WP/5003/2025 & WP/4862/2025.
Mr. Ram Ochani a/w Mr. Abhishek Mishra for Respondent No.
1 & 3 in WP/4487/2025.
Mr. Sandesh D. Patil a/w Ms. Sangeeta Yadav for Respondent
in WP/4487/2025.
Mr. Ram Ochani a/w Ms. Niyati Mankad (Through VC) a/w
Ms. Priyanka Singh for Respondent Nos.1, 4 & 5 in
WP/16665/2024.
Ms. Maya Majumdar a/w Ms. Niyati Mankad (Through VC)
a/w Ms.Priyanka Singh for Respondent No. 4 in
WP/6041/2025.
Ms. Mamta Omle i/b Mr. M. P. Sharma for Respondent No.1 in
WP/14434/2023.
Mr. Karan Adik for Respondent No. 1 in WP/10496/2025.
Mr. Karan Adik (Through VC) a/w Mr. Harshad
Shingnapurkar, Mr. Soutrik Kar for Respondent in
WP/10496/2025.
Mr. Subir Kumar a/w Sangeeta Yadav for Respondent in
WP/6029/2025.
Mr. Ashutosh Mishra for Respondent No. 1 - Union of India in
WP/9417/2025, WP/10496/2025.
Mr. Satyaprakash Sharma a/w Ms. Sangeeta Yadav, Harpreet
Kaur Sethi for Respondent No. 1 & 2 in WP/10287/2025.
Mr. Satyaprakash Sharma a/w Mr. Saket Ketkar, Mr. Harpreet
Kaur for Respondent No. 4 in WP/9225/2025.
Mr. Ashutosh Mishra for Respondent No. 2 in WP/9225/2025,
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WP/16605/2025.
Ms. Sangeeta Yadav for Respondent in WP/10417/2025.
Mr. Ram Ochani a/w Ms. Sangeeta Yadav for Respondent No.
1 & 2 in WP/10407/2025, for Respondent Nos.1, 2, 3 in
WP/11644/2025 and WP/11645/2025, for Respondent Nos.
2, 7 in WP/11643/2025.
Ms. Neeti Punde a/w Mr. Harshad V. Shingnapurkar, Mr.
Soutrik Kar for Respondent in WP/10407/2025.
Mr. Ram Ochani a/w Ms. Sangeeta Yadav a/w Ashutosh
Mishra, for Respondent No. 1, 2, 7 in WP/10410/2025.
Ms. Maya Majumdar a/w Ms. Sangeeta Yadav for Respondent
No. 2 in WP/9014/2025.
Ms. Maya Majumdar a/w Megha Bajoria for Respondent No. 2
in WP/10312/2025.
Ms. Jaymala Ostwal a/w Ms. Megha Bajoria for Respondent in
WP/957/2025, WP/9014/2025.
Ms. Shruti Vyas a/w Ms. Mamta Omle for Respondent No. 7 in
WP/10417/2025.
Ms. Shruti D. Vyas, Addl. GP a/w Mr. Aditya Deolekar, AGP for
the State in WP/957/2025 a/w connected matters and in
WP/11643/2025, WP/11644/2025, WP/11645/2025, WP
(ST)/29664/2025
______________________________________________________
CORAM : M.S. Sonak &
Advait M. Sethna, JJ.
DATED : 10 October 2025 P.C.:-
1. Place all these matters for final disposal on 5 December 2025 at 3.00 pm according to the orders earlier made subject to overnight part-heard matters.
2. In Writ Petition No.2290 of 2025, we grant the Page 14 of 15 ::: Uploaded on - 15/10/2025 ::: Downloaded on - 17/10/2025 23:37:30 ::: 1-7-WP-2290-2025-WP-957-2025+.DOCX Petitioner leave to amend in terms of the schedule annexed to Interim Application (L) No.32850 of 2025. This Interim Application is not on board. However, with the consent of the learned counsel for the parties, the same is taken on board and disposed of.
3. The amendment to be carried out within one week and served within the same period to the learned counsel appearing on behalf of the Respondents. If the Respondents wish to file response to the amended petition, they should file and serve a copy of such response latest by 14 November 2025. Rejoinder, if any to be filed by 21 November 2025.
4. Interim orders, if any in all these matters to continue till the next date. If any replies remained to be filed in any of these matters they must be filed and served latest by 14 November 2025. Rejoinders, if any, to be filed and served latest by 21 November 2025.
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