JUDGMENT :

UJJAL BHUYAN, J.

1. 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:-

Writ Petition (St.) Nos. 94450, 93644, 94449, 93648, 93646, 93649 and 93647 of 2020.

Of these, Mr. Dada argued the case of M/s. Shubham Petroleum, Writ Petition (St.) No. 94450 of 2020 as the lead case.

4.1. Writ Petition (St.) No. 94222 of 2020 and 94223 of 2020 were argued by Mr. Thorat, learned senior counsel.

4.2. Lastly, Writ Petition (St.) No. 94113 of 2020, Khanvel Petroleum vs. Commissioner of VAT, Dadra and Nagar Haveli was argued by Mr. V. Sridharan, learned senior counsel.

4.3. Since the fact