Goa Ispat Limited v. The State Of Goa Through Chief Secretary

Santosh

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO. 266 OF 2001

1. Mandovi Casting Pvt. Ltd, a Company registered under the ( Indian Companies Act, 1956 having its registered office at Plot No. 341, Kundaim Industrial Estate, Kundaim - Goa through its Director Shri Ram Kumar Garg.

2. Mandovi Metals Pvt. Ltd, a Company registered under the Indian Companies Act, 1956 having its registered office at "SSS" Villa, Kerant Caranzalem, Panaji - Goa through its Director Mr. Anil Solanki.

3. Mohit Steel Industries Pvt. Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 342, Kundaim Industrial Estate, Kundaim - Goa through its Director Mr. Sandeep Agrawal

4. Balaji Metals Pvt. Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at E-7, Madkaim Industrial Estate, Madkaim, Ponda - Goa through its Director, Mr.

Harshvardhan Mittal.

5. Prateek Alloys Pvt. Ltd, a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 108, Kundaim Industrial Estate, Kundaim - Goa through its Director Shikhir Vir Agrawal.

6. Shri Ambay Forging Pvt. Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 343, Kundaim Industrial Estate, Kundaim - Goa through its Director Mr. Pawan Lila.

7. M/s West Coast Ingots Pvt. Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 1, Kundaim Industrial Estate, Kundaim, Goa through its Director Mr. Harshvardhan Mittal.

8. M/s Shivam Ispat Pvt. Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 333-335, Kundaim Industrial Estate, Kundaim, Goa through its Director Mr. Rajendra Prasad Singla.

9. M/s Karthik Inductions Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Plot No. 120-121, Kundaim Industrial Estate, Kundaim, Goa through its Director Mr. B.

Raghavendra.

10. Goa Steels Ltd, a Company registered under the Indian Companies Act, 1956 having its registered office at Radhakrishna Industrial Estate, Bicholim - Goa through its Director Mr. Kundan Kumar A. Shetye.

11.Twenty First Century Wire Rods Ltd., a Company registered under the Indian Companies Act, 1956 having its registered office at Picasso-I, Inder Narayan Lane, Linking Road, St. Cruz (W), Mumbai through its Director Mr. Vinod Goel ..... Petitioner. through the Chief Secretary, having office at Secretariat, Panaji, Goa. ...... Respondent. Ms S. Kahlikar, Advocate for the Petitioners. Mr Tukaram Gawas, Addl. Govt. Advocate for the WRIT PETITION NO. 174 OF 2008 Global Ispat Limited, formerly known as G.R. Ispat Limited, local Office at M/18-19, Cuncolim Industrial Estate, Cuncolim - Goa. .... Petitioner.

through its Chief Secretary, having his office at Secretariat, Porvorim, Goa. ..... Respondent. Ms S. Khadilkar, Advocate for the Petitioner. Ms Amira Abdul Razaq, Government Advocate for the WRIT PETITION NO. 219 OF 2008 Mohit Ispat Limited A Company incorporated under The Companies Act, 1956, having its Office at Plot No.339-340, Kundaim Industrial Estate, Kundaim, South Goa. ..... Petitioner. through its Chief Secretary, having his office at Secretariat, Porvorim, Goa. ..... Respondent. Ms. S. Khadilkar, Advocate for the Petitioner. Mr Prashil Arolkar, Addl. Govt. Advocate for the WRIT PETITION NO. 220 OF 2008 Goa Ispat Limited, local Office at E-6, Madkaim Industrial Estate, Madkaim - Goa. .... Petitioner. through its Chief Secretary, having his office at Secretariat, Porvorim, Goa. ..... Respondent.

Ms S. Khadilkar, Advocate for the Petitioner. Mr Nehal Vernekar, Addl. Govt. Advocate for the WRIT PETITION NO. 224 OF 2008 M/s Praocter & Gamble Hygiene & Health Care Ltd, Registered Office at Procter & Gamble Plaza, Cardinal Gracias Road, Chakala, Andheri (East), Mumbai 400 099 and represented herein by its Indirect Tax Officer Mr Vishwajit Lotlikar. .... Petitioner. through its Chief Secretary, having his office at Secretariat, Porvorim, Goa. ..... Respondent. Ms S. Khadilkar, Advocate for the Petitioner. Mr Geetesh Shetye, Addl. Govt. Advocate for the CORAM :

M. S. SONAK & VALMIKI SA MENEZES, JJ.

DATE :

24th APRIL 2023 ORAL JUDGMENT :

1.

Heard Ms Khadilkar for the Petitioners and the learned Additional Government Advocates for the Respondents.

2.

Ms Khadilkar agrees that the issues raised in these Petitions are the same as the issues raised in Writ Petitions No. 471/2007 and 417/2014.

3.

By a separate judgment and order dated 24/4/2023, we have disposed of Writ Petitions No. 471/2007 and 417/2014. 4.

Most of the Petitioners' contentions stand answered against the Petitioners by the Nine Member Constitution Bench decision in Jindal Stainless Limited and another vs. State of Haryana and ors. - (2017) 12 SCC 1, OCL India Ltd. vs State of Orissa and ors. - 2022 SCC OnLine SC 1518 and State of Kerala and ors. vs. Fr. William Fernandez and ors - (2021) 11 SCC 705. Similarly, the same questions, which were left open, were decided against the Petitioners in Hindusthan National Glass & Industries Limited vs State of Maharashtra and Ors. - (2019) 3 Bom CR 625. Accordingly, by following these decisions, this batch of Petitions, will have to be dismissed.

5.

Accordingly, all these Petitions are liable to be dismissed and are, hereby, dismissed. Interim orders, if any, are hereby vacated. The rule, in each of these Petitions, is discharged. 6.

There shall be no order for costs.

VALMIKI SA MENEZES, J. M. S. SONAK, J. SANTOSH S MHAMAL Date: 2023.04.28 16:36:02 +05'30'

SANTOSH S MHAMAL