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2022 Supreme(Bom) 150

G.S.PATEL, MADHAV J.JAMDAR
Hotel & Restaurant Association (Western India) – Appellant
Versus
Commissioner, State Excise, Maharashtra – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr Viraag Tulzapurkar, Mr Ramesh Soni, Mr Sameer Pandit with Ms Krina Gandhi i/b Wadia Ghandy & Co. Mr Ramesh Soni, with Mr Sameer Pandit with Ms Krina Gandhi, i/b Wadia Ghandy & Co.
For the Respondent:- Mr Ashutosh A Kumbhakoni, Advocate General, with Mr Akshay Shinde, “B” Panel Counsel, Mr Milind More Addl GP, Mr Manoj Badgujar, AGP.

JUDGMENT :

GS Patel, J:

1. Eight of the ten Petitioners in Writ Petition No 2873 of 2021 and the first petitioner in Writ Petition No 1980 of 2021 are associations of hotels; the others are individual members of one or the other of these associations. We heard these two petitions along with Writ Petitions (L) No 7126 of 2022 and Writ Petition (L) No 7848 of 2022, both filed in March 2022, on 25th March 2022. All petitioners were represented by common attorneys and by a single senior counsel, Mr Tulzapurkar. On 25th March 2022, after the hearing concluded, we reserved judgment and posted the matters for pronouncement on 30th March 2022 - in our anticipation then the earliest possible date by which the judgment could be dictated, transcribed and corrected. As it happens, our draft was ready by the evening of 28th March 2022. That evening, we received a praecipe seeking a listing today, 29th March 2022, saying that the Petitioners in the two 2022 Writ Petitions sought to unconditionally withdraw them. We have listed all four petitions at 10:30 am on the supplementary board today. By a separate order, we have permitted the withdrawal of the two 2022 petitions. We also advance the date fo

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