Bombay High Court
Saint-Gobain Abrasives France vs Union Of India on 7 June, 2023
Bench: G. S. Kulkarni, Rajesh S. Patil
4 & 8-wp1885-21g.doc
vai
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.1885 OF 2021
Sita Information Networking
Computing India Pvt. Ltd .... Petitioner
Versus
The State of Maharashtra & Ors. ...Respondents
WITH
WRIT PETITION NO. 2483 OF 2021
WITH
WRIT PETITION NO. 2192 OF 2021
WITH
WRIT PETITION NO. 105 OF 2022
WITH
WRIT PETITION NO. 3062 OF 2022
WITH
WRIT PETITION NO. 2351 OF 2021
WITH
INTERIM APPLICATION NO. 2033 OF 2023
IN
WRIT PETITION NO. 2351 OF 2021
WITH
WRIT PETITION NO. 116 OF 2022
WITH
WRIT PETITION NO. 3072 OF 2022
WITH
WRIT PETITION NO. 2051 OF 2019
WITH
WRIT PETITION NO. 3655 OF 2019
WITH
WRIT PETITION NO. 3656 OF 2019
WITH
WRIT PETITION NO. 3657 OF 2019
WITH
WRIT PETITION NO. 3658 OF 2019
WITH
WRIT PETITION NO. 3663 OF 2019
WITH
4 & 8-wp1885-21g.doc
WRIT PETITION NO. 63 OF 2020
WITH
WRIT PETITION NO. 788 OF 2022
WITH
WRIT PETITION NO. 787 OF 2022
WITH
WRIT PETITION NO. 3200 OF 2019
WITH
WRIT PETITION (L) NO. 38311 OF 2022
WITH
WRIT PETITION (L) NO. 38331 OF 2022
WITH
WRIT PETITION (L) NO. 38338 OF 2022
WITH
WRIT PETITION (L) NO. 38344 OF 2022
WITH
WRIT PETITION (L) NO. 38345 OF 2022
WITH
WRIT PETITION (L) NO. 38372 OF 2022
WITH
WRIT PETITION (L) NO. 38374 OF 2022
WITH
WRIT PETITION (L) NO. 38378 OF 2022
WITH
WRIT PETITION (L) NO. 38382 OF 2022
WITH
WRIT PETITION NO.3574 OF 2022
WITH
WRIT PETITION NO.897 OF 2022
WITH
WRIT PETITION NO.898 OF 2022
WITH
WRIT PETITION NO.901 OF 2022
WITH
WRIT PETITION NO.899 OF 2022
WITH
WRIT PETITION NO.900 OF 2022
WITH
WRIT PETITION NO.8988 OF 2022
WITH
WRIT PETITION NO.13534 OF 2022
WITH
WRIT PETITION NO.2595 OF 2021
WITH
4 & 8-wp1885-21g.doc
WRIT PETITION NO.6894 OF 2019
WITH
WRIT PETITION NO.9240 OF 2019
WITH
WRIT PETITION NO.366 OF 2023
WITH
WRIT PETITION NO.367 OF 2023
AND
WRIT PETITION NO.897 OF 2022
Mr. Rohan P. Shah a/w Udayan Chokshi, Srisabarirajan, Ms. Surabhi
Prabhudesai i/b Vox Law for Petitioner in WP/2051/2019, 3655/2019,
3656/2019, 3657/2019, 3658/2019 and 3663/2019.
Mr. Rohan P. Shah a/w Srisabarirajan, Mr. Rahul Jain, Ms. Surabhi
Prabhudesai i/b Alpha Chambers for Petitioner in WP/63/2020.
Mr. Rohan P. Shah a/w Udayan Chokshi, Srisabarirajan, Mr. Marmik
Kamdar i/b Khaitan for Petitioner in WPL/38331/2022, 38338/2022,
38374/2022, 38372/2022, 38378/2022, 38382/2022, 38311/2022,
38344/2022, 38345/2022.
Mr. Rohan P. Shah a/w Mr. Mihir Deshmukh i/b Patankar &
Associates for Petitioner in WP/2351/2021.
Mr. Rohan P. Shah a/w Mr. Srisabarirajan, Mr. Mohammed Anawalla
i/b Sharon Patole for Petitioner in WP/8988/2022, 897/2022,
898/20222, 901/2022, 899/2022, 900/2022, 2595/2021, 6894/2019.
Mr. Jitendra Motwani a/w Mr. Niraj Hande i/b Economic Laws Practice
for Petitioner in WP/1885, 2192, 2483/2021, 3200/2019, 3072, 787,
788/2022.
Mr. Prakash Shah a/w Mr. Mihir Mehta, Mr. Jas Sanghvi i/b PDS
Legal for Petitioner in WP/105/2022, 3062/2022, 116/2022.
Mr. P. S. Patkar for Respondent U. O. I. In WP/1885/2021,
3072/2022, 787/2022, 788/2022.
Mr. Karan Adik, a/w Ms. Megha Bahorioa for No. 3 Comm. Of CGST
in WPL/38311/2022, 38331/2022, 38338/2022, 38344/2022,
38345/2022, 38372/2022, 38374/2022, 38378/2022, 38382/2022.
4 & 8-wp1885-21g.doc
Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav for Respondents in WP/
2483/2021.
Mr. Jitendra Mishra a/w Satyaprakash Sharma and Ms. Sangeeta
Yadav for R. No. 4 To 6 in WP/2192/2021.
Ms. Ruju R. Thakker a/w Ms. Prerna Thakkar for R. No. 3 & 4 in
WP/2051/2019, 3655/2019, 3656/2019, 3657/2019, 3658/2019 and
3633/2019.
Mr. Jitendra B. Mishra for Respondent CGST, U.O.I. in 2192/2021.
Ms. P. S. Cardozo a/w Ruju Thakkar for R. No. 3 in WP/2051/2019,
3655/2019, 3656/2019, 3657/2019, 3658/2019 and 3663/2019.
Ms. Megha Bajoria a/w Mr. Karan Adik for R. No. 3 in
WPL/38311/2022, 38331/2022, 38338/2022, 38344/2022,
38345/2022, 38372/2022, 38374/2022, 38378/2022, 38382/2022.
Mr. J. B. Mishra a/w Ms. Maya Majumdar for Respondent in
WP/63/2020.
Dr. Birendra Saraf, A. G. a/w Mr. V. A. Sonpal, Special Counsel, Ms.
Jyoti Chavan, AGP in WP/116/2022, 2051/2019, 63/2020,
WPL/38331/2022, 38372/2022, 38378/2022, 38382/2022, 8344/2022,
38345/2022.
Dr. Birendra Saraf, A. G. a/w Mr. V. A. Sonpal, Special Counsel, Mr.
Himanshu Takke, AGP in WP/3656/2019, 3657/2019,
WPL/38338/2022.
Dr. Birendra Saraf, A. G. a/w Mr. V. A. Sonpal, Special Counsel, Mr.
Manish Upadhye, AGP in WPL/38374/2022.
Dr. Birendra Saraf, A. G. a/w Mr. V. A. Sonpal, Special Counsel, Mr.
Dushant Kumar, AGP in WP/2051/2019.
Mr Jitendra Motwani i/b Economic Laws Practice for Petitioner in WP/
3574/2022 a/w WP/13534/2022 a/w WP/9240/2019 a/w WP/366/2023
a/w WP/367/2023.
Smt. Shruti D. Vyas, 'B' Panel Counsel for State.
4 & 8-wp1885-21g.doc
Mr Karan Adik for Respondent No.4 - CGST.
Mr.M.S. Bhardwaj for the UOI - Respondent.
CORAM : G.S. KULKARNI &
RAJESH .S. PATIL, JJ.
DATE : 7TH JUNE, 2023.
P.C. :-
1. Rule on all these petitions. Respondents waive service.
2. After hearing learned Counsel for the parties, it is agreed
between the parties that the following questions would fall for
determination in all these petitions:
"1. Whether the present Petitions are
maintainable under Article 226 of the Constitution of
India ?
2. Whether the levy of VAT and Service Tax
are mutually exclusive in terms of the judgment of the
Hon'ble Supreme Court in the case of Imagic Creative
Pvt. Ltd. vs. Commissioner of Commercial Taxes
(2008) 9 STR 337 (SC) ?
3. Whether the State of Maharashtra can
seek to levy VAT on transactions, on which Service Tax
has been duly paid by the Petitioner, and collected by
the Central Government ?
4. Whether VAT is leviable on subject
transaction ?
5. Alternatively, if VAT is to be leviable on
4 & 8-wp1885-21g.doc
the subject transactions, whether the Central
Government can be directed to refund the Service Tax to
the Petitioners, or pay the amount to the State of
Maharashtra ?"
3. Let the pleadings on all the Petitions be completed and be
served inter se between the parties within four weeks from today.
Permission to the petitioners to file rejoinder affidavit if they so desire.
4. Interim orders passed by this Court to continue till the final
disposal of the Petitions.
5. List the matters High on Board for hearing and final
disposal on 21st July, 2023.
(RAJESH S. PATIL, J.) (G.S. KULKARNI, J.)
