Bombay HC: Section 34(8A) of the Gujarat Value Added Tax Act, 2003 is not pari materia with section 58 of the VAT Regulations

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION (STAMP) NO.93644 OF 2020

M/s. Yogi Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.93647 OF 2020

Jay Jalaram Construction Co. (Petroleum Division) … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.93649 OF 2020

M/s. Ratan Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.93646 OF 2020
M/s. Shree Sai Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.93648 OF 2020
M/s. Patel Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.94450 OF 2020
M/s. Shubham Petroleum … Petitioner
Versus
Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents 

WITH
WRIT PETITION (STAMP) NO.94449 OF 2020
M/s. Ankur Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.94222 OF 2020
M/s. Haveli Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents

WITH
WRIT PETITION (STAMP) NO.94223 OF 2020
M/s. Sainath Petroleum … Petitioner
Versus
Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents
WITH
WRIT PETITION (STAMP) NO.94113 OF 2020
M/s. Khanvel Petroleum … Petitioner

Versus

Commissioner of VAT,
Dadra & Nagar Haveli & another … Respondents
Mr. Rafiq Dada, Senior Advocate a/w. Ms. Nikita Badheka and Mr.Parth
Badheka for Petitioner in Writ Petition (St.) Nos.94450/2020,
93649/2020 and 93647/2020.

Ms. Nikita Badheka a/w. Mr. Parth Badheka for Petitioner in Writ
Petition (St.) Nos.93646 of 2020, 93648 of 2020 and 93644 of 2020.

Mr. Parth Badheka for Petitioner in Writ Petition (St.) No.94449 of
2020.

Mr. Vijaysinh Thorat, Senior Advocate a/w. Ms. Varsha Palav, Mr.
Ajinkya Palav, Mr. Anuj Tiwari i/b. The Laureate for Petitioner in WP
(St.) No.94223 of 2020.

Ms. Varsha Palav, Mr. Ajinkya Palav, Mr. Anuj Tiwari i/b. The Laureate
for Petitioner in WPST/94222/2020.

Mr. V. Sridharan, Senior Advocate a/w. Ms. Smita Durve, Mr. Aman
Anand, Ms. Parisha Shah, Mr. V. Thakar, Ms. Sneha Vani i/b. Mr. Arshil
Shah for Petitioner in WPST/94113 of 2020.

Mr. H. S. Venegaonkar a/w. Mr. Saurabh Kshirsagar for Respondents in
all the Petitions.

CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
Reserved on : MARCH 10, 2021
Pronounced on : MAY 21, 2021

JUDGMENT and ORDER : (Per Ujjal Bhuyan, J.)

Subject matter and reliefs sought for in all the writ petitions being identical, those were heard together and are being disposed of by this common judgment and order.

2. We have heard Mr. Rafiq Dada, Mr. Vijaysinh Thorat and Mr. V. Sridharan, learned senior counsel for the petitioners; and Mr. H. S. Venegaonkar, learned counsel for the respondents in all the writ petitions.

3. For the sake of convenience, we have divided the bunch of cases into three groups; one argued by senior counsel Mr. Dada, the other by senior counsel Mr. Thorat and the last group by Mr. Sridharan, learned senior counsel.

4. The group of cases argued by Mr. Dada comprises of the following:-

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