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Bombay High Court

Jalgaon Janta Sahakari Bank Ltd. And Anr vs Joint Commissioner Of Sales Tax Nodal 9 ... on 16 December, 2021

Author: N. J. Jamadar

Bench: Makarand Subhash Karnik, N. J. Jamadar

                                    1-WP-2935-2018 & Connected

Pdp


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

                WRIT PETITION NO. 2935 OF 2018

      Jalgaon Janta Sahakari
      Bank Ltd. & Anr.                        ..Petitioners

               Vs.

      Joint Commissioner of Sales
      Tax Nodal 9, Mumbai, & Anr.             ..Respondents

                            WITH
                WRIT PETITION NO. 3197 OF 2019

      ICICI Bank Ltd.                         ..Petitioner

               Vs.

      The State of Maharashtra & Ors.         ..Respondents

                             WITH
                 WRIT PETITION NO. 436 OF 2021

      Fullerton India Credit Company Ltd.     ..Petitioner

               Vs.

      Tornado Motors Pvt. Ltd. & Ors.         ..Respondents

                            WITH
               WRIT PETITION (L) NO. 939 OF 2020

      Bank of Baroda                          ..Petitioner

               Vs.

      State of Maharashtra                    ..Respondent



                             1
                                 1-WP-2935-2018 & Connected

                      WITH
        WRIT PETITION (L) NO. 7999 OF 2021

Edelweiss Asset Reconstruction
Company Ltd.                              ..Petitioner

         Vs.

Principal Commissioner of
GST and Central Excise & Ors.             ..Respondents

                      WITH
          WRIT PETITION NO. 748 OF 2021

Edelweiss Housing Finance Ltd.            ..Petitioner

         Vs.

The State of Maharashtra & Ors.           ..Respondents

                       WITH
               CIVIL APPELLATE SIDE
          WRIT PETITION NO. 2720 OF 2021

The Authorized Officer
Bharati Sahakari Bank Ltd.                ..Petitioner

         Vs.

The Dy. Commissioner of Sales
Tax and Ors.                              ..Respondents

                     WITH
         WRIT PETITION NO. 4685 OF 2021
                      AND
      INTERIM APPLICATION NO. 2030 OF 2021

Maharashtra State Co-Op. Bank Ltd         ..Petitioner

         Vs.

State of Maharashtra & Anr.               ..Respondents

                    2
                               1-WP-2935-2018 & Connected

                      WITH
          WRIT PETITION NO. 3553 OF 2021

JM Financial Asset Reconstruction
Company Ltd. & Anr.                     ..Petitioners
         Vs.
State of Maharashtra & Anr.             ..Respondents

                      WITH
          WRIT PETITION NO. 2248 OF 2021

Saraswat Co-Op. Bank Ltd. & Anr.        ..Petitioners
         Vs.
State of Maharashtra & Ors.             ..Respondents

                      WITH
          WRIT PETITION NO. 2251 OF 2021

Saraswat Co-Op. Bank Ltd. & Anr.        ..Petitioners
         Vs.
The State of Maharashtra & Ors.         ..Respondents

                      WITH
          WRIT PETITION NO. 2336 OF 2021

Dr. Prince John Edavazhikal             ..Petitioner
         Vs.
The Union of India & Ors.               ..Respondents

                      WITH
          WRIT PETITION NO. 6297 OF 2021

Asset Reconstruction Company Ltd.       ..Petitioner
         Vs.

The State of Maharashtra & Ors.         ..Respondents



                     3
                                 1-WP-2935-2018 & Connected

                       WITH
           WRIT PETITION NO. 3120 OF 2021

JM Financial Asset Reconstruction
Company Ltd. & Anr.                       ..Petitioners

          Vs.

State of Maharashtra & Ors.               ..Respondents

                      WITH
          WRIT PETITION NO. 10976 OF 2017

Dombivali Nagari Sahakari
Bank Ltd.                                 ..Petitioner

          Vs.

The State of Maharashtra & Anr.           ..Respondents


Mr. Rajiv Narula i/b. Jhangiani Narula and Associates
for the petitioners in OS WP/2935/2018.

Mr. Shakib Dhorajiwala a/w. Mr. Saurabh Nikalje i/b.
Vidhi Partners for the petitioners in OSWP/3197/2019.

Mr. Venkatesh Dhond-Senior Advocate with Vinodini
Shrinivasan, Prateek Pansare, Sanjeev Sawant, Onkar
Gujar, Murlidhar Kale, Garima Joshi, Juhi Bhogle i/b.
OM Gujar Law Chambers for the petitioners in OS
WP/436/2021.

Mr. Ashutosh R. Gole for the petitioner in OS WP/
748/2021.

Dr. Birendra Saraf-Senior Advocate with Mr. Vaibhav
Charalwar, Mr. Sachin Chandarana and Mr. Vijayendra
Purohit i/b. M/s. Manilal Kher Ambalal & Co. for the
petitioners in OS WPL/7999/2021.




                      4
                                    1-WP-2935-2018 & Connected

Mr. Nahush Shah with Mr. Ranbir Singh i/b. Nahush
Shah Legal for the petitioners in OS WPL/939/2020.

Mr. D.P.Singh for R.No.10 in OS W.P.No.436/2021.

Ms. Naira Jeejeebhoy-Special Counsel with Mr.
Himanshu B. Takke-AGP for State in OS WP/
2935/2018.

Mr. V. A. Sonpal-Special Counsel with Mr. Himanshu B.
Takke-AGP for State in OS WP/436/2021.

Mr. Himanshu B. Takke, AGP for State in OS WP/
3197/2019 and OS WPL/939/2020.

Mr. Amit Shastri, AGP for State in OS WP/748/2021

Ms. Jyoti Chavan-AGP for State in WPL/7999/2021.

Mr. Padmakar Patkar with Mr. Karan                 Adik   for
respondents in OS WPL/7999/2021.

Mr. Nitin Deshpande        for   Petitioner   in    W.P.No.
2720/2021.

Mr. Charles De'Souza    a/w. Mr. Nikhil Rajani, Mr.
Apoorva Kulkarni, Mr. Rupak Sawangikar, Ms. Deepali
Golvikar i/b. V. Deshpande and Co for Petitioners in
W.P.No.3553/2021 and W.P.No.3120//2021.

Mr. Nikhil Rajani, Mr. Apoorva Kulkarni, Mr. Rupak
Sawangikar, Ms. Deepali Golvikar i/b. V. Deshpande
and co for Petitioners in W.P.No.2248/2021 and
W.P.No.2251/2021.

Mr. J. P. Sen, Sr. Advocate a/w. Mr. Nikhil Rajani, Mr.
Apoorva Kulkarni, Mr. Rupak Sawangikar, Ms. Deepali
Golvikar i/b. V. Deshpande and co for Petitioner in
W.P.No.2336/2021.
Mr. Charles De Souza a/w. Mr. Vinod Kothari, Ms.
Sonal Sanap i/b. M/s. Apex Law Partners for
Petitioners in W.P.No.6297/2021.

                       5
                                          1-WP-2935-2018 & Connected


Mr.   Ashutosh   R.             Gole     for      Petitioner     in
W.P.No.10976/2017.

Mr. Ankit Dhindale i/b. Ms. Radhika S. Panchor for
Petitioner in W.P.No. 4685/2021 and Applicant in I.A.
No.2030 of 2021.

Mr.   B.   V.  Samant    -  AGP    for  State in
W.P.No.2720/2021, W.P.No.4685/2021, W.P.No.3553/
2021, W.P.No.2336/ 2021 and W.P.No.6297/2021.

Smt. R.A. Salunkhe- AGP for State                      in   W.P.No.
2248/2021 and W.P.No.2251/2021.

Mr. M. M. Pable - AGP for State in W.P.No.10976/2017.

Smt. Nisha      Mehra   -       AGP    for     State   in   W.P.No.
3120/2021.

Mr. Mohamedali M. Chunawala i/b. A. A. Ansari for
R.No.1 in W.P.No.2336/2021.

Mr. Rakesh L. Singh i/b. M. V. Kini and Co. For R.No.7
in W.P.No.2336/2021.


                 C0RAM: DIPANKAR DATTA, CJ.,
                        M. S. KARNIK &
                        N. J. JAMADAR, JJ.
                   DATE:        DECEMBER 16, 2021


PC:

1      Mr. J. P. Sen, learned senior advocate for the petitioners
in    WP(C)/2336/202,       Dr.   Birendra       Saraf,     learned   senior

advocate for the petitioners in OSWPL/7999/2021 and Mr. Nitin Deshpande, learned advocate for the petitioners in 6 1-WP-2935-2018 & Connected WP(C)/2720/2021 have tendered additional affidavits. The same shall be retained with the records.

2. Mr. Dhond, Mr. J. P. Sen, Dr. Saraf, learned senior advocates, Mr. Nitin Deshpande and Mr. Ashutosh Gole, learned advocates have concluded their arguments in support of the respective writ petitions. Mr. Narula, learned advocate is at the midst of the arguments.

3. List these writ petitions on January 7, 2022 for resumption of hearing.

(CHIEF JUSTICE) (M. S. KARNIK, J.) (N. J. JAMADAR, J.) Digitally signed by PRAVIN PRAVIN DASHARATH DASHARATH PANDIT PANDIT Date:

2021.12.16 18:25:43 +0530 7