JUDGMENT :

Heard Shri Navin Sinha, learned Senior Advocate, assisted by Shri Nishant Mishra, learned counsel for the petitioner in Writ Tax Nos. 378 of 2021 and 383 of 2021; Shri Nishant Mishra in Writ Tax Nos. 369 of 2021, 370 of 2021, 371 of 2021 and 385 of 2021; Shri Rahul Agarwal, learned counsel for the petitioner in Writ Tax No. 355 of 2020; Shri Pawan Shri Agarwal, learned counsel for the petitioner in Writ Tax Nos. 364 of 2021 and 451 of 2021; Shri Manish Goel, learned Additional Advocate General assisted by Shri Apurva Hajela and Shri A.C. Tripathi, learned Standing Counsel, for the State.

2. In Writ Tax No. 378 of 2021, the petitioner has sought relief in the nature of a declaration that the State legislature (of Uttar Pradesh) lost its legislative competence to impose or levy tax on sale of Extra Neutral Alcohol (in short, 'ENA'), after enactment of the 101st Constitution Amendment, with effect from 1.7.2017 - as a direct consequence of the enactment of Article 246A read with Article 366 (12-A) of the Constitution of India, read with the substituted Entry 54 of List II of the Seventh Schedule, to the Constitution of India. Further relief has been sought, to seek quashing of the Notification No. KA.NI-2-1793 dated 17 December 2019, issued under Section 74 read with Section 4(4) of the Uttar Pradesh Value Added Tax Act, 2008 (in short, UPVAT Act), whereby Schedule entry 1-A was added to the pre-existing Schedule IV (below entry 1), of the UPVAT Act, to impose tax on sale of ENA, at the rate 5 percent, at the point of Manufacturer or Importer, w.e.f. 9.12.2019. Challenge has also been raised to the Circular/letters dated 10.6.2021 and 11.6.2021 issued by the Additional Commissioner Grade-I, Commercial Tax, directing the subordinate authority to charge and collect UPVAT on ENA used in the manufacture of ''alcoholic liquor for human consumption''. Next, purely alternatively, adjustment of the GST levied and paid on ENA and Special Denatured Spirit (in short, 'SDS'), has been sought, against the UPVAT liability imposed by the State, on the above described commodities. By way of an amendment (allowed), challenge has also been raised to the assessment order dated 30.6.2021, for the A.Y. 2017-18 (Uttar Pradesh & Central) (1.7.2017 to 31.3.2018), whereby UPVAT & Central Sales Tax has been assessed on ENA, treating that commodity to be covered under entry 1 of Schedule IV of the UPVAT Act.

3. In Writ Tax No. 369 of 2021, besides the challenge raised to the legislative competence and the Notification dated 17.12.2019 (as above), challenge has also been raised to the assessment notice dated 8.6.2021, issued against that petitioner, for A.Y. 2019-20, as also Circular/letters dated 10.6.2021 and 11.6.2021 (as above).

4. Similarly, in Writ Tax No 370 of 2021, besides the challenge raised to the legislative competence (as above), challenge has been raised to the assessment notice dated 15.6.2021 issued to that petitioner, for A.Y. 2017-18 (1.7.2017 to 31.3.2018); the assessment order dated 30.6.2021 passed under Section 29 of the UPVAT Act, for A.Y. 2017-18 (1.7.2017 to 31.3.2018) and; the Circular/letters dated 10.6.2021 and 11.6.2021 (as above).

5. In Writ Tax No. 383 of 2021, besides the challenge raised to the legislative competence (as above) and the Notification dated 17.12.2019, challenge has also been raised to the assessment notice dated 21.6.2021 issued under Section 28 of UPVAT Act, for A.Y. 2018-19 (U.P.) and, the Circular/letters dated 10.6.2021 and 11.6.2021 (as above).

6. In Writ Tax No. 371 of 2021, besides the challenge raised to the legislative competence and Notification dated 17.12.2019 (as above), challenge has also been raised to the assessment notice dated 8.6.2021 issued under Section 28 of the UPVAT Act, for A.Y. 2019-20 and the Circular/letters dated 10.6.2021 and 11.6.2021 (as above).

7. In Writ Tax No. 364 o