HINDUSTAN PETROLEUM CORPORATION LIMITED vs THE STATE OF MAHARASHTRA THR. GOVERNMENT PLEADER AND ORS

Judgment text excerpt

Digitally signed by PRAJAKTA 9-WP [email protected] PRAJAKTA SAGAR SAGAR VARTAK VARTAK Date: 2026.04.28 13:15:26 +0530 Prajakta Vartak IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 637 OF 2024 Hindustan Petroleum Corporation Ltd. ...Petitioner Vs. The State of Maharashtra & Ors. ...Respondents AND WRIT PETITION NO. 638 OF 2024 Hindustan Petroleum Corporation Ltd. ...Petitioner Vs. The State of Maharashtra & Ors. ...Respondents AND WRIT PETITION NO. 639 OF 2024 Hindustan Petroleum Corporation Ltd. ...Petitioner Vs. The State of Maharashtra & Ors. ...Respondents _________ Ms. Padmavati Patil with Mr. Kiran Chavan i/b. Cenex Legal LLP for the Petitioner. Ms. Shruti Vyas, Addl. G. P. with Mr. Aditya Deolekar, AGP for the State. Mr. Sandeep Ghaterao, for Respondent/NMMC. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 22 APRIL 2026. Oral Judgment (Per G. S. Kulkarni, J.) :- Writ Petition No. 637 of 2024 1. Rule returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- Page 1 of 12 22 April 2026 9-WP [email protected] “(a) that this Hon'ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ, order or direction under Article 226 of Constitution of India, calling for the records of the case and after going into the question of legality and propriety thereof, be pleased to hold that the Assessment Order dated 21.08.2023 passed by the Cess Officer (Respondent No.3) after a lapse of three years from the end of the year, i.e. on or before 31.03.2014, is barred by limitation as per Rule 25(5) of the Cess Rules; (b) that this H