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2022 (4) TMI 219

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..... , the learned counsel appearing for the writ applicant and Mr. Kamal Trivedi, the learned Advocate General assisted by Mr. Vinay Bairagra, the learned advocate appearing for the State. We have 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 .....

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..... he circular dated 13.09.2013 issued by the Government of India, Ministry of Commerce and Industry, it is the developer who has to apply for the NOC from the State Government. There 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, D .....

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..... application in the present case. 11. We grant time as prayed for by Mr. Trivedi to enable him to seek appropriate instructions in the matter, more particularly, 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 .....

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