Bombay High Court
M/S. Ruchi Soya Industries Ltd vs State Of Maharashtra And Ors on 20 July, 2023
Author: Neela Gokhale
Bench: G.S. Patel, Neela Gokhale
904 TO 907-ASWP-1254-2023+.DOC
Ganesh
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 1254 OF 2023
Ana Oils & Fats India Private Limited ...Petitioner
Versus
State of Maharashtra
Through Department of Registration & Stamps ...Respondent
WITH
WRIT PETITION NO. 1253 OF 2023
WITH
WRIT PETITION NO. 1252 OF 2023
WITH
WRIT PETITION NO. 1251 OF 2023
WITH
WRIT PETITION NO. 1250 OF 2023
WITH
WRIT PETITION NO. 1925 OF 2022
WITH
WRIT PETITION NO. 2091 OF 2022
WITH
WRIT PETITION NO. 4356 OF 2021
WITH
INTERIM APPLICATION (ST) NO.16012 OF 2023
WITH
INTERIM APPLICATION NO.19548 OF 2022
WITH
INTERIM APPLICATION NO.30038 OF 2022
WITH
INTERIM APPLICATION (ST) NO.3354 OF 2023
Page 1 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WITH
INTERIM APPLICATION (ST) NO.2756 OF 2023
WITH
INTERIM APPLICATION (ST) NO.7672 OF 2022
WITH
WRIT PETITION NO. 6977 OF 2022
WITH
WRIT PETITION NO. 7521 OF 2022
WITH
WRIT PETITION NO. 7508 OF 2022
WITH
WRIT PETITION NO. 10167 OF 2022
WITH
WRIT PETITION NO. 6040 OF 2021
WITH
INTERIM APPLICATION NO.251 OF 2023
WITH
INTERIM APPLICATION NO.250 OF 2023
WITH
WRIT PETITION NO. 11041 OF 2022
WITH
WRIT PETITION NO. 11352 OF 2022
WITH
WRIT PETITION NO. 11419 OF 2022
WITH
WRIT PETITION NO. 11351 OF 2022
WITH
WRIT PETITION NO.9621 OF 2021
WITH
WRIT PETITION NO. 12581 OF 2022
WITH
WRIT PETITION NO.12770 OF 2022
WITH
Page 2 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WRIT PETITION NO. 13006 OF 2022
WITH
WRIT PETITION NO. 12696 OF 2022
WITH
INTERIM APPLICATION NO.30038 OF 2022
IN
WRIT PETITION NO.4356 OF 2021
WITH
WRIT PETITION NO. 1254 OF 2023
WITH
WRIT PETITION (ST) NO.381 OF 2023
WITH
INTERIM APPLICATION (ST) NO.6626 OF 2023
WITH
WRIT PETITION NO.2580 OF 2023
WITH
WRIT PETITION NO.152 OF 2023
WITH
WRIT PETITION NO.153 OF 2023
WITH
WRIT PETITION NO.2584 OF 2023
WITH
WRIT PETITION NO.3657 OF 2023
(ORDINARY ORIGINAL CIVIL JURISDICTION)
WRIT PETITION NO.3884 OF 2021
WITH
WRIT PETITION NO. 532 OF 2022
WITH
WRIT PETITION (L) NO.487 OF 2022
WITH
WRIT PETITION (L) NO. 504 OF 2022
WITH
WRIT PETITION NO. 781 OF 2018
Page 3 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WITH
WRIT PETITION NO. 1163 OF 2022
WITH
WRIT PETITION (L) NO. 2342 OF 2023
WITH
WRIT PETITION NO. 1157 OF 2022
WITH
INTERIM APPLICATION (L) NO.15764 OF 2022
WITH
WRIT PETITION NO. 1132 OF 2022
WITH
WRIT PETITION NO. 1574 OF 2023
WITH
WRIT PETITION NO. 1290 OF 2023
WITH
WRIT PETITION NO. 1013 OF 2023
WITH
WRIT PETITION (L) NO.5871 OF 2023
WITH
WRIT PETITION NO. 1996 OF 2018
WITH
WRIT PETITION (L) NO. 7193 OF 2023
WITH
WRIT PETITION (L) NO.7239 OF 2023
WITH
WRIT PETITION NO.1090 OF 2023
WITH
WRIT PETITION (L) NO.7781 OF 2023
WITH
WRIT PETITION (L) NO.8607 OF 2023
WITH
WRIT PETITION (L) NO.8950 OF 2023
WITH
Page 4 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WRIT PETITION NO. 4218 OF 2022
WITH
WRIT PETITION NO.3364 OF 2022
WITH
WRIT PETITION NO.3375 OF 2022
WITH
WRIT PETITION (L) NO.9508 OF 2023
WITH
WRIT PETITION (L) NO.9960 OF 2023
WITH
WRIT PETITION NO.3264 OF 2022
WITH
INTERIM APPLICATION (L) NO.20064 OF 2022
WITH
WRIT PETITION NO.1819 OF 2022
WITH
INTERIM APPLICATION (L) NO.20026 OF 2022
WITH
WRIT PETITION (L) NO.11152 OF 2022
WITH
WRIT PETITION NO.4275 OF 2022
WITH
WRIT PETITION NO.4266 OF 2022
WITH
WRIT PETITION (L) NO.11769 OF 2023
WITH
WRIT PETITION NO.412 OF 2023
WITH
WRIT PETITION NO.514 OF 2023
WITH
WRIT PETITION NO.2487 OF 2022
WITH
WRIT PETITION NO.525 OF 2023
Page 5 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WITH
WRIT PETITION NO.385 OF 2023
WITH
WRIT PETITION NO.422 OF 2023
WITH
WRIT PETITION (L) NO.17566 OF 2022
WITH
WRIT PETITION NO.2858 OF 2022
WITH
WRIT PETITION NO.1542 OF 2023
WITH
WRIT PETITION NO.2521 OF 2018
WITH
WRIT PETITION NO.560 OF 2023
WITH
WRIT PETITION NO.4886 OF 2022
WITH
WRIT PETITION NO.510 OF 2021
WITH
WRIT PETITION (L) NO.22235 OF 2022
WITH
WRIT PETITION NO.1589 OF 2023
WITH
WRIT PETITION NO.2891 OF 2017
WITH
WRIT PETITION (L) NO.23846 OF 2022
WITH
WRIT PETITION (L) NO.23927 OF 2022
WITH
WRIT PETITION (L) NO.24973 OF 2022
WITH
WRIT PETITION NO.64 OF 2023
WITH
Page 6 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WRIT PETITION NO.3578 OF 2018
WITH
WRIT PETITION (L) NO.26947 OF 2022
WITH
WRIT PETITION NO.119 OF 2023
WITH
WRIT PETITION NO.124 OF 2023
WITH
WRIT PETITION NO.3433 OF 2019
WITH
WRIT PETITION NO.1537 OF 2023
WITH
WRIT PETITION NO.4045 OF 2022
WITH
WRIT PETITION NO.3513 OF 2018
WITH
WRIT PETITION NO.50 OF 2023
WITH
WRIT PETITION NO.1544 OF 2023
WITH
WRIT PETITION NO.145 OF 2023
WITH
WRIT PETITION NO.4587 OF 2022
WITH
WRIT PETITION NO.4847 OF 2022
WITH
WRIT PETITION NO.420 OF 2023
WITH
WRIT PETITION NO.4490 OF 2023
WITH
WRIT PETITION NO.4401 OF 2022
WITH
INTERIM APPLICATION NO.1540 OF 2023
Page 7 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
WITH
WRIT PETITION NO.4824 OF 2022
WITH
WRIT PETITION NO.1494 OF 2023
WITH
WRIT PETITION NO.1546 OF 2023
WITH
WRIT PETITION NO.463 OF 2023
WITH
WRIT PETITION NO.90 OF 2023
WITH
WRIT PETITION NO.122 OF 2023
WITH
WRIT PETITION NO.127 OF 2023
WITH
WRIT PETITION NO. 3657 OF 2023
WITH
WRIT PETITION 4823 OF 2023
Mr Nishit Dhruva, with Niyati Merchant, Yash Dhruva & Harsh
Sheth i/b MDP & Partners, for the Petitioner in WP 1544/2023,
WP 50/2023,, WP 121/2013, WP 463/2023, WP1290/2023,
WP 1564/2023, WP 1574/2023, WP 124/2023, WP 64/2023,
WP 4266/2022, WP 525/2023, WP 422/2023, WP 412/2023,
WP 2487/2022, WP 385/2023, WPL 487/2021, WP 1163/2022,
WP 1132/2022, WP 3364/2022, WPL 504/2022, WP
1157/2022, WP 4218/2022, WP 3375/2022, WP/89/2023,
WPL 24973 2022, WP 1542/2023, WPL 22235/ 2022, WPL
23846 2022, WP 3375/ 2022, WPL 504/2022.
Mr Navroze Seervai, Senior Advocate, with Yash Momaya, Nishit
Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth i/b
MDP & Partners, for the Petitioner in WP 3264 of 2022, 1537,
26947, 11152, 514, 4275, 17566, 532, 1819 /2022,& WP
420,119, 1494, 560 /2023.
Page 8 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
Mr Vikram Nankani, with Ashish Roa, Nishit Dhruva, Niyati
Merchant, Yash Dhruva & Harsh Sheth i/b MDP & Partners, for
the Petitioner in WP 3884 /2021.
Mr Ashok Singh, with Mahi Lalka, for the Petitioner in WP 2858
/2022.
Mr Gopal Mundhra, with Ginita Bodani, Shrey Bharadwaj i/b
Economic Laws Practice, for the Petitioner in WP 2580, 2584
/2023.
Ms Ishita Pokale, i/b Sanjiv Sawant, for the Petitioner in WP
4823 /2023.
Mr Raghavendra S Mehrotra i/b Lawkhart Legal Advocates & Legal
Consultants, for the Petitioner in WPL 23927 /2022.
Mr Santosh Mishra, i/b Kochhar & Co, for the Petitioner in WP
145 /2023.
Mr Nikhil Adkine, i/b Anukul Seth, for the Petitioner in WP 3657
/2023.
Mr Damodar Vaidya, with Sandeep Sachdeva & Devang Bhasin,
Mayank Goyal, Devika Madekar & Mukund Madekar i/b
Madekar & Co, for the Petitioner in WP 11769, 9508, 9960,
16917, 16923 /2023.
Mr JC Patel, with Prakash Shah, Jas Sanghavi & Revati S Nansi, i/b
PDS Legal for the Petitioner in WP 9621/2021, WP 7521, 10167,
11352, 11351, 12581, 13006, 1925, 7508, 11041, 11419, 2091,
6977, 12696, 12770 of 2022, WP 1253, 1251, 1254, 1252, 1250,
152 & 153/2023, .
Mr Prasannan Namboodiri, Tejal Darekar, Rishabh Sinha, for the
Petitioner in WP 4587/2022, WP 4490/2022, WP 127/2023,
WP 4824/2022, WP 122/2023, WPST 5871/2023, WPST
8607/2023, WPST 8950/2023.
Ms Akshita Shetty, i/b Khetan & Co, for the Petitioner in WPST
381/2023 with IAST 6626/2023.
Mr MP Sharma, with Saket R Ketkar, for Respondents No.4 & 5 in
WP/1251/2023.
Mr Saket Ketkar, with MP Sharma, for Respondents No.3 & 4 in
WP/1253/2023.
Ms Mamta Omle, with MP Sharma, for Respondent No.4 in
WPL/9508, 5871 & 9960/2023 & for Respondents No.3 & 4
WP/ 1290/2023. WP/1573/2023, for Respondent &.
Page 9 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
Mr Jitendra B Mishra, with Ashutosh Mishra, for Respondents-
CGST/Customs in OSWP/ 10167, 11041, 11352, 1157, 4275,
17566, 1589, 26947/2022 & OSWP/ 119/2023.
Mr Jitendra B Mishra, with Ashutosh Mishra, for Respondents-
CGST/Customs in CWP/10167, 11041, 11352/22.
Mr YR Mishra,with Sashi Bekal, for Respondent No.4-UOI in WP/50,
1544 /2023, .
Mr YR Mishra, for Respondent-UOI in WP/2580/2023.
Mr Dharnendra Kumar Rana, in WP/4847/2022 & WP 1013/2023.
Mr Karan P Adik, for Respondent No.3-Customs in WP 1546/2023.
Mr Rui Rodrigues, with DP Singh, for Respondent No.1-UOI in WP
4356/2021.
Ms Neeta Masurkar, with Ruju R Thakkar, for Respondent-UoI in
WP 412/2023, WP 385/2023, WP 422/2023, WPL
17566/2022, WP 2858/2022, WP 1589/ 2023, WPL
22235/2022, WPL 23846/2022, WP 4587/2022, WPL
23927/2022, WPL 24973/2022, WP 4045/2022, WP 50/2023,
WP 1544/2023, WP 145/2023, WP 420/2023, WP 1494/2023,
WP 1546/2023, WP 463/2023, WP 127/ 2023, WP 1254/ 2023,
WPST 381/2023, IAST 6626/2023, WP 1253/2023 WP 1925
2022, WP 6977 2022, WP 7521/2022, WP 7508/2022, WPL
10167/2022, WP 12581/2022, WP 152/2023, WPL
18022/2022, WP 560/2023, WP 23214/2022, WPL
30601/2022, WPL 31098/2022, WP 4490/2022, WP
4824/2022, WPL 35036/2022, WPL 35848/2022.
Mr Birendra Saraf, Advocate General, with PP Kakade, GP, VM
Mali, AGP, for the Respondent-State in IAL/30500/2022.
Mr Advait Sethna, with Poushali R & Sandeep Raman, for the
Respondent-UoI.
Ms Maya Majumdar, with JB Mishra, for Respondent No.3 in
WP/3884/2021.
Mr Danish Qureshi, i/by M/s. Mahimtura & Co., for Respondent
Nos.4 & 5 in WP/1085/2023.
Mr Birendra Saraf, Advocate General, with Jyoti Chavan, AGP,
Vaibhav Charalwar, for the Respondent-State in WP 3884/2021,
WPL 5871/2023, WP 1996/2018, WPL 8607/2023, WPL
11152/2022, WPL 11769/2023, WP 2487/2022 & WP
525/2023.
Page 10 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
Mr Birendra Saraf, Advocate General, with Kedar Dighe, AGP,
Vaibhav Charalwar, for the Respondent-State in WP 587/2023,
WP 1996/2018, WPL 11152/2022, WPL 11769/2023, WP
2487/2022 & WP 528/2023, WP 153/2023, WP 532/2022,
WPL 487/2022, WPL 504/2022, WP 1163/2022, WPL
8950/2023, WP 3364/2022, WP 3375/2022, WPL 9508/2023,
WPL 9960/2023, WP 3264/2022, WP 1819/2022, WP
4275/2022, WP 4266/2022, WP 385/2023, WP 422/2023,
WPL 17566/2022, WP 1542/2023, WP 560/2023, WPL
22235/2022, WP 1589/2023, WPL 23846/2022, WPL
23927/2022, WPL 24973/2022, WP 64/2023, WPL
26947/2022, WP 119/2023, WP 124/2023, WP 1537/2023, WP
50/2023, WP 1544/2023, WP 145/2023, WP 4847/2022, WP
420/2023, WP 4824/2022, WP 1494/2023, WP 1546/2023 &
WP 463/2023, WP 16934/2023, WPL 16917/2023
Dr Birendra Saraf, Advocate General, with Amit Shastri, AGP&
Vaibhav Charalwar for the Respondents-State in WP/781/2018.
Dr Birendra Saraf, Advocate General, with MA Sayed, AGP&
Vaibhav Charalwar for the Respondents-State in WP/1163/2022.
Dr Birendra Saraf, Advocate General, with MA Sayed, AGP&
Vaibhav Charalwar for the Respondents-State in WP/1163/2022.
Dr Birendra Saraf, Advocate General, with LT Satelkar, AGP&
Vaibhav Charalwar for the Respondents-State in WP/1157/2022
& WP/514/2023.
Dr Birendra Saraf, Advocate General, with PH Kantharia, GP&
Vaibhav Charalwar for the Respondents-State in WP/1013/2023.
Dr Birendra Saraf, Advocate General, with Abhay L Patki, Addl.
GP & Vaibhav Charalwar for the Respondents-State in WPL
7193/2023, WPL/7781/2023 & WP/3513/2018.
Dr Birendra Saraf, Advocate General, with Milind More, Addl. GP
& Vaibhav Charalwar for the Respondents-State in
WPL/7239/2022, WP/1090/2022, WP/412/2023 &
WP/4045/2022.
Dr Birendra Saraf, Advocate General, with Sukanta Karmakar,
AGP & Vaibhav Charalwar for the Respondents-State in
WP/2858/2022
Dr Birendra Saraf, Advocate General, with Manish Upadhye
Page 11 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
AGP& Vaibhav Charalwar for the Respondents-State in
WP/122/2023
Mr Satyaprakash Sharma, for Respondent No. 3 in WP/119/2023 &
WP/124/2023.
Ms Shehnaz V Bharucha, with Satyaprakash Sharma, for
Respondent No. 4 in WP/119/2023, WP/124/2023,
WP/124/2023, WP/1537/2023 & WP/11352/2022.
Mr Karan Adik, with Satyaprakash Sharma, for Respondent No. 7 in
WP/2584/2023.
Mr Amit Meharia, with Paramita Banerjee, Shubham Sawant, Sweta
Jalgaonkar, Suith Sure4sh, i/b Meharia & Co, for Respondent
No. 5 & 6 in WPL 35036/2022.
Ms Shehnaz V Bharucha, with Padmakar Patkar, for Respondent No.
4 in WP 119/ 2023, WP 124/ 2023 & WP 1537/2023.
Ms Shehnaz V Bharucha, with Genny Fernandes, for Respondent No.
4 in WP 11351/2022.
Ms Shehnaz V Bharucha, with Satyaprakash Sharma, for
Respondent No. 4 in WP 11352/2022.
Mr Umesh Gupta, with Sangeeta Yadav, for Respondent No. 3 in WP
3884/2022, WP 532/2022, WP(L) 487/2022, WP(L)
504/2022, WP 1163/2022, WP(L) 2342/2023, WP 1157/ 2022,
IAL 15764/ 2022, WP 1132/2022, WP(L) 7781/2023,WP
4218/2022, WP 3364/2022 WP 3375/ 2022, WP (L)
9508/2023, WP 3264/2022, IA(L) 20064/2022, WP
1819/2022, IA(L) 20026/2022, WP(L) 11152/2022 WP
4275/2022, WP 4266/2022, WP 514/2023, WP 2487/2022,
WP 525/2023, WP(L) 17566/2022, WP 1542/2023, WP(L)
22235/2022, WP 1589/2023, WP(L) 23846/2022, WP (L)2
6947/2022, WP 2091/2022 & WP 10167/2022.
Mr Advait Sethna, with Ruju R Thakkar, Poushali R & Sandeep
Raman, for the Respondent No.4 in WPL 24973/ 2022, WP 64/
2023, WP 124/ 2023, WP 4045/2022 & for Respondent No5 in
WPL 26947/ 2022, WP 119/ 2023, WPL 30601/ 2022, WP 50/
2023, WPL 31098/ 2022, WP 420/2023, WP 35036/2022.
Ms Ruju R Thakkar, for Respondent No.3 in WP 122/ 2023, for
Respondents No. 3 & 4 in WP 145/2023, & Respondent Nos. 4 &
5 in WP/12770/2022, WP 13006/2022 & WP 12696/2022 &
Page 12 of 13
20th July 2023
::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::
904 TO 907-ASWP-1254-2023+.DOC
Respondent No. 5 in WP 11041/2022 & for Respondent-Customs
General in WP 152/2023 & 153/2023.
CORAM: G.S. Patel &
Neela Gokhale, JJ.
DATED: 20th July 2023 PC:-
1. Part heard.
2. Stand over to 21st July 2023 for further hearing.
3. Previous ad-interim orders, if any, to continue until then.
(Neela Gokhale, J) (G. S. Patel, J) Page 13 of 13 20th July 2023 ::: Uploaded on - 21/07/2023 ::: Downloaded on - 22/07/2023 02:08:57 :::