Goa Sponge And Power Ltd Rep By Senior General Manager Manish Goel v. State Of Goa Thr. Chief Secretary And 2 ORS
Jose
IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NO.699 OF 2023 WITH WRIT PETITION NO.701 OF 2023 WITH WRIT PETITION NO.700 OF 2023 WITH WRIT PETITION NO.750 OF 2023 WITH WRIT PETITION NO.752 OF 2023 WITH WRIT PETITION NO.753 OF 2023 GOA SPONGE AND POWER LTD REP BY SENIOR GENERAL MANAGER MANISH GOEL ... Petitioner
Versus
STATE OF GOA THR.
CHIEF SECRETARY AND 2 ORS.
... Respondents Mr Yogesh Nadkarni with Mr Nilay Naik, Advocates for the Petitioner. WITH WRIT PETITION NO.464 OF 2023 SHRI BALAJI ROLLINGS PVT., LTD REP BY DIRECTOR AKSHAY JINDAL ... Petitioner
Versus
STATE OF GOA THR.
CHIEF SECRETARY AND 3 ORS.
... Respondents Mr Yogesh Nadkarni with Mr Nilay Naik, Advocates for the Petitioner.
Ms Maria Correia, Additional Government Advocate for the Respondent-State.
WITH WRIT PETITION NO.785 OF 2023 PRAGATI UDYOG THR. ITS PARTNER ROHIT CHAMARIA ... Petitioner
Versus
STATE OF GOA THR.
CHIEF SECRETARY AND 2 ORS.
... Respondents Mr Yogesh Nadkarni with Mr Nilay Naik, Advocates for the Petitioner.
CORAM:
M.S. SONAK & VALMIKI SA MENEZES, JJ.
DATED:
P.C.:
1.
Heard Mr Nadkarni who appears along with Mr Nilay Naik for the Petitioners in all these petitions. Ms Maria Correia learned Additional Government Advocate, appears for the State.
2.
In all these petitions, the challenge is to orders made under the Goa Value Added Tax Act, 2005, Goa Tax on Entry of Goods Act, 2000 and Central Sales Tax Act, 1956.
3.
A chart indicating the date of the impugned orders and the period involved is set out below for convenience of reference.
Case No.
Impugned Order Period WP No.699/2023 25.03.2013 2009-10 WP No.700/2023 24.08.2016 2014-15 WP No.701/2023 12.01.2012 2007-08 WP No.750/2023 21.03.2016 2012-13 WP No.752/2023 24.06.2016 2013-14 WP No.753/2023 30.03.2012 2008-09 WP No.464/2023 06.06.2022 2013-14 WP No.785/2023 19.03.2014 2010-11 4.
Ms Maria Correia, learned Additional Government Advocate, pointed out that in all these petitions the Petitioners have alternate remedies of instituting appeals under Section 35 of the Goa Value Added Tax Act, 2005, Section 28 of the Goa Tax on Entry of Goods Act, 2000 and Section 20 of the Central Sales Tax Act, 1956. 5.
There are no good reasons set out in the petitions for not availing of the statutorily provided alternate remedies. All that is vaguely stated is that there was a violation of the principles of natural justice and therefore, notwithstanding the alternate remedies available, this Court should entertain the present petitions. As noted above, most of the orders impugned in these petitions were made between 2012 and 2016. Only one of the orders in Writ Petition No.464/2023 was made on 06.06.2022. We find that there is no sufficient explanation for delay provided in the petitions.
6.
Accordingly, we decline to entertain these petitions leaving it open
to the Petitioners to avail of the alternate remedies in terms of the law. 7.
All these petitions are accordingly disposed of with liberty in the above terms. There shall be no order for costs. VALMIKI SA MENEZES, J.
M.S. SONAK, J.
JOSE FRANCISCO DSOUZA JOSE FRANCISCO DSOUZA Date: 2023.12.07 10:06:40 +05'30'