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TMI Blog2022 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 has something to do with the order/communication dated 26th August, 2021 between the Addl. State Tax Officer (Administration) and Joint Industries Commissioner (Infra), Gandhinagar. The request of Mr. Joshi as on date is two fold; first the business exigencies demand that his client exits the SEZ at the earliest and, therefore, at least a provisional NOC may be granted by the Government reserving liberty for the Government to determine the liability in accordance with law. It is pointed out that the writ applicant is incurring an approximate loss of ₹ 770 Crore annually and, in such circumstances, it needs to exit the SEZ at the earliest. The argument of Mr. Joshi, on merits, is that Rule 74 has no application in the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also heard Mr. Nikunt Raval, the learned standing counsel appearing for the respondent Nos.1 and 9 respectively. 2. The writ applicant is a Company incorporated under the Companies Act, 1956 (for short the Act, 1956 ). It is a joint venture of M/s. Oil Natural Gas Corporation Ltd. (for short ONGC ), M/s. Gail India Ltd. and M/s. Gujarat State Petroleum Corporation Ltd. (GSPC). 3. The writ applicant has set up a Greenfield 1.1 MMTPA Mega Petrochemical Complex in the Special Economic Zone (SEZ) at Dahej, District: Bharuch, Gujarat. 4. The writ applicant intends to exit the SEZ. It preferred an application for its exit from Dahej SEZ on 28th April, 2018. The Unit Approval Committee of Dahej SEZ has accorded the In-Principal appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here appears to be some dispute in this regard as raised by Mr. Raval, the learned counsel appearing for the Union of India. However, we are not getting into this controversy at this stage. 7. In accordance with the circular, referred to above, the Dahej SEZ Ltd. (Developer) addressed a letter dated 06.02.2021 to the Industries Commissioner, requesting to grant NOC for 594586 square meter area. 8. For the purpose of grant of NOC, the State Government wants the writ applicant to abide by the order dated 31st January, 2022 passed by the Joint State Tax Commissioner, Division-VI, Vadodara, Page-95, Annexure- P, wherein the Government wants the writ applicant to make good an amount of ₹ 1049.47 Crore towards VAT/GST up to 31st March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly, whether the State is inclined to grant provisional NOC so that the writ applicant gets some relief from the huge loss which it is suffering as on date. If the State Government deems fit to grant a provisional NOC, it will always be subject to their rights and contentions so far as the claim of the requisite amount towards the VAT/GST is concerned. If the Government is able to find out a viable solution by grant of provisional NOC, it may provide some relief to the writ applicant. However, if the matter is to be contested on merits, then this Court shall examine whether under Rule 74 of the SEZ Rules, the liability as sought to be raised by the Government is sustainable in law or not?. 12. The affidavit in reply filed on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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