06-WP-1958-2026.DOC Rekha Patil IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1958 OF 2026 (SR.NO.6) WITH INTERIM APPLICATION (L) NO. 12768 OF 2026 IN WRIT PETITION NO. 1958 OF 2026 Amba River Coke Limited, Through Its Executive Vice President, Finance And Accounts Hemendra Sharma …Petitioner Versus Maharashtra State Electricity Distribution Company Ltd., Through Its Chairman And Managing Director and Ors. …Respondents WITH WRIT PETITION NO.1744 OF 2021 WITH WRIT PETITION NO. 825 OF 2025 WITH WRIT PETITION NO. 1476 OF 2025 WITH INTERIM APPLICATION (L) NO. 24442 OF 2025 IN WRIT PETITION NO. 1476 OF 2025 WITH WRIT PETITION NO. 1676 OF 2025 WITH WRIT PETITION NO. 2920 OF 2026 WITH INTERIM APPLICATION (L) NO. 30296 OF 2026 WITH WRIT PETITION NO. 2881 OF 2026 WITH INTERIM APPLICATION (L) NO.30549 OF 2026 IN WRIT PETITION NO. 2881 OF 2026 WITH WRIT PETITION (L) NO.10533 OF 2026 REKHA PRAKASH PATIL Digitally signed by REKHA PRAKASH PATIL Date: 2026.09.11 11:05:47 +0530 06-WP-1958-2026.DOC WITH INTERIM APPLICATION (L) NO.30803 OF 2026 WITH INTERIM APPLICATION (L) NO.12828 OF 2026 IN WRIT PETITION (L) NO.10533 OF 2026 WITH WRIT PETITION NO.2735 OF 2026 WITH INTERIM APPLICATION NO. 2874 OF 2026 WITH INTERIM APPLICATION (L) NO.19867 OF 2026 WITH INTERIM APPLICATION NO. 2871 OF 2026 IN WRIT PETITION NO.2735 OF 2026 WITH WRIT PETITION NO. 2728 OF 2026 WITH INTERIM APPLICATION NO. 4601 OF 2026 WITH INTERIM APPLICATION NO. 2870 OF 2026 WITH INTERIM APPLICATION NO. 2873 OF 2026 IN WRIT PETITION NO. 2728 OF 2026 WITH WRIT PETITION NO. 1862 OF 2021 WITH INTERIM APPLICATION NO. 125 OF 2021 IN WRIT PETITION NO. 1862 OF 2021 WITH WRIT PETITION NO. 762 OF 2021 WITH INTERIM APPLICATION NO. 146 OF 2021 IN 06-WP-1958-2026.DOC WRIT PETITION NO. 762 OF 2021 WITH WRIT PETITION NO.2738 OF 2026 WITH INTERIM APPLICATION (L) NO. 19942 OF 2026 WITH INTERIM APPLICATION NO. 2945 OF 2026 IN WRIT PETITION NO.2738 OF 2026 WITH WRIT PETITION (L) NO.13447 OF 2026 WITH WRIT PETITION NO. 2936 OF 2026 WITH WRIT PETITION NO.3669 OF 2026 WITH WRIT PETITION NO. 2612 OF 2026 WITH INTERIM APPLICATION (L) NO. 19871 OF 2026 WITH INTERIM APPLICATION NO. 2941 OF 2026 IN WRIT PETITION NO. 2612 OF 2026 WITH WRIT PETITION (L) NO. 14476 OF 2026 WITH WRIT PETITION (L) NO. 14556 OF 2026 WITH WRIT PETITION (L) NO.14611 OF 2026 WITH WRIT PETITION (L) NO.14631 OF 2026 WITH WRIT PETITION (L) NO.14655 OF 2026 WITH WRIT PETITION NO. 2593 OF 2026 WITH INTERIM APPLICATION (L) NO. 19868 OF 2026 WITH INTERIM APPLICATION (L) NO. 14682 OF 2026 06-WP-1958-2026.DOC IN WRIT PETITION NO. 2593 OF 2026 WITH WRIT PETITION NO.3675 OF 2026 WITH WRIT PETITION (L) NO.14736 OF 2026 WITH WRIT PETITION (L) NO.14846 OF 2026 WITH WRIT PETITION (L) NO. 14902 OF 2026 WITH WRIT PETITION NO. 3816 OF 2026 WITH INTERIM APPLICATION NO. 4814 OF 2026 IN WRIT PETITION NO. 3816 OF 2026 WITH WRIT PETITION NO.2847 OF 2026 WITH INTERIM APPLICATION (L) NO. 29547 OF 2026 IN WRIT PETITION NO. 2847 OF 2026 WITH WRIT PETITION NO. 3601 OF 2026 WITH WRIT PETITION NO. 3659 OF 2026 WITH WRIT PETITION NO. 2957 OF 2026 WITH WRIT PETITION NO. 3229 OF 2026 WITH WRIT PETITION NO. 4148 OF 2026 WITH INTERIM APPLICATION (L) NO. 19889 OF 2026 WITH INTERIM APPLICATION NO. 3051 OF 2026 IN WRIT PETITION NO. 4148 OF 2026 WITH WRIT PETITION NO. 2850 OF 2026 WITH 06-WP-1958-2026.DOC WRIT PETITION NO. 2519 OF 2026 WITH WRIT PETITION (L) NO.16307 OF 2026 WITH WRIT PETITION (L) NO.16357 OF 2026 WITH WRIT PETITION NO. 3825 of 2026 WITH WRIT PETITION (L) NO.16484 OF 2026 WITH WRIT PETITION NO.2298 OF 2026 WITH WRIT PETITION (L) NO.16553 OF 2026 WITH WRIT PETITION (L) NO.17133 OF 2026 WITH WRIT PETITION NO. 2681 OF 2026 WITH WRIT PETITION NO. 2700 OF 2026 WITH INTERIM APPLICATION NO. 3789 OF 2026 IN WRIT PETITION NO. 2700 OF 2026 WITH WRIT PETITION NO. 3664 OF 2026 WITH WRIT PETITION NO. 3234 OF 2026 WITH WRIT PETITION (L) NO.19764 OF 2026 WITH WRIT PETITION (L) NO.19803 OF 2026 WITH WRIT PETITION NO. 3682 of 2026 WITH WRIT PETITION NO. 3670 of 2026 WITH WRIT PETITION (L) NO.19912 OF 2026 WITH WRIT PETITION NO. 3978 OF 2026 WITH WRIT PETITION (L) NO.21942 OF 2026 06-WP-1958-2026.DOC WITH WRIT PETITION (L) NO.23042 OF 2026 WITH WRIT PETITION NO. 3483 OF 2026 WITH WRIT PETITION NO. 4077 OF 2026 WITH WRIT PETITION (L) NO. 26717 OF 2026 WITH WRIT PETITION (L) NO. 26747 OF 2026 WITH WRIT PETITION NO. 4021 OF 2026 WITH WRIT PETITION NO. 4991 OF 2024 WITH WRIT PETITION NO. 5211 OF 2024 WITH WRIT PETITION NO. 5153 OF 2024 WITH WRIT PETITION NO. 5150 OF 2024 WITH WRIT PETITION NO. 5121 OF 2024 WITH WRIT PETITION NO. 5102 OF 2024 WITH WRIT PETITION NO. 5171 OF 2024 WITH WRIT PETITION NO. 73 OF 2025 WITH (APPELLATE SIDE) WRIT PETITION NO. 5512 OF 2026 (SR.NO.7) Viraj Profiles Pvt Ltd …Petitioners Versus State of Maharashtra and Anr. …Respondents WITH WRIT PETITION NO.15978 OF 2025 WITH WRIT PETITION NO.16093 OF 2025 WITH 06-WP-1958-2026.DOC WRIT PETITION NO.5569 OF 2026 WITH WRIT PETITION NO.5570 OF 2026 with INTERIM APPLICATION NO. 4977 OF 2026 IN WRIT PETITION NO.5570 OF 2026 WITH WRIT PETITION NO.5752 OF 2026 WITH WRIT PETITION NO. 5614 OF 2026 WITH WRIT PETITION NO. 5753 OF 2026 with INTERIM APPLICATION (ST) NO. 22229 OF 2026 IN WRIT PETITION NO. 5753 OF 2026 WITH WRIT PETITION NO. 5754 OF 2026 WITH WRIT PETITION NO.6487 OF 2026 WITH WRIT PETITION NO.7373 OF 2026 WITH WRIT PETITION NO. 7138 OF 2026 WITH WRIT PETITION NO. 7870 OF 2026 WITH WRIT PETITION NO. 8531 OF 2026 WRIT PETITION NO. 7340 OF 2026 (SR.NO.8) WITH WRIT PETITION NO. 6834 OF 2026 M/S. Garware Technical Fibers Limited ( Formerly M/S. Garware Wall Ropes Ltd. ) And Anr. …Petitioners Versus Jindal Saw Limited Thr. Its Authorized Representative Sunil K. Jain & Ors. …Respondents 06-WP-1958-2026.DOC WITH WRIT PETITION (L) NO. 27880 OF 2026 (SR.NO. 501) WITH INTERIM APPLICATION (L) NO. 31041 OF 2026 IN WRIT PETITION NO. 1958 OF 2026 WITH WRIT PETITION NO. 4200 OF 2026 (SR.NO.32) WITH WRIT PETITION (L) NO. 29047 OF 2026 (SR.NO.36) Ms. Monika Tanna a/w Adv. Dhara Modi with Adv. Nandita Dethe i/b. Singhania Legal Services for Petitioner in WP/3978/2026. Ms. Ragini Singh with Adv Mihir Rathod i/b Think Law, Advocates for the Petitioner in WP(L)/21942/2026. Ms. Meghna Talwar with Ms. Janhavi Hirlekar for the Petitioner in WP/3601/2026. Adv. Astha Sharma with Adv. Sangeeth Narayanan, Adv. Monalika Chaudhary, Neeti Niyaman i/b. Sangeeth Narayanan for the Petitioners in WP/3669/2026, WP(L)/14476/2026, WP(L)/14655/2026, WP/3229/2026, WP(L)/17133/2026, WP/2681/2026, WP/3234/2026, WP(L)/19764/2026, WP/3682/2026, WP/3670/2026, WP(L)/19912/2026, WP(L)/23042/2026, WP/2936/2026, WP(L)/16307/2026. Mr. Shanay Shah a/w Mr. Jay Zaveri, Ms. Rhea Parkash with Mr. Ujjwal Batra i/b. Crawford Bayley & Co. For the Petitioner in WP/3483/2026. Mr. Aditya Joshi i/b. Acara Law LLP for Petitioners in WP/2957/2026. Ms. Dipali Sheth a/w Mr. Shubham Mehta, Mr. Sonesh Jain, Mr. Hrushik Gole, Ms. Raashi Oswal and Mr. Ronit Dhanphole i/b. Eternity Legal for Petitioner in WP/2728/2026, WP/2738/2026, WP/2612/2026, WP/4148/2026, WP/2593/2026, WP/2700/2026, WP/2735/2026. Adv. Subir Kumar a/w Adv. Ashita Agarwal i/b. SDS Advocates for Petitioner in WP/3659/2026. Ms. Kamini Pansare i/b VM Legal for Petitioner in WP(L)/14736/2026. Mr. Anukul Seth for Petitioner in WP (L)/19803/2026. Mr. Vishrav Mukherjee a/w Mr. Ameya Mishra for the Petitioner in 06-WP-1958-2026.DOC WP(L)/14631/2026,WP(L)/14902/2026 and WP(L)/14631/2026. Ms. Rashika Bajpai and Ms. Sakshi Kapadia i/by Khaitan & Co., for the Petitioner in WP/4077/2026 . Mr. Janak Dwarkadas, Sr. Advocate with Ms. Shilpa Jain, Mr. Kunal Kaul, Mr.. Malcolm Desai, Ms.Reet Nagpal i/b J Sagar and Assoicates for the Petitioner in WP/1958/2026 and for the Applicant in IA(L)/12768/2026 and IA(L)/31041/2026. Mr. Kunal Kaul with Ms.Reet Nagpal i/b J Sagar and Assoicates for the Petitioner in WP/3664/2026, WP(L)/13447/2026, Mr. Kunal Kaul with Mr. Malcolm Desai, Ms.Reet Nagpal i/b J Sagar and Assoicates for the Petitioner in WP/2920/2026, WP/2881/2026 and Applicant in IA(L) 30296/2026, IA(L)30549/2026. Mr. Birendra Saraf, Sr. Advocate with Mr. Kunal Kaul, Mr. Malcolm Desai, Ms.Reet Nagpal i/b. J Sagar and Assoicates for the Petitioner in WP(L)/10533/2026 and Applicant in IA(L)30803/2026. Mr. Zeeshan Farooqui with Ms. Disha Mehta with Mr. Varun Dhond with Mr. Mohit Sahani i/f. Kingstubb and Kasiva for the Petitioner in WP(L)/26717/2026 and WP(L)/26747/2026. Adv. Ratnakar Singh, for Respondent No. 1 in all the Writ Petitions of Sr. No. 6. For Respondent-State Smt, Jyoti Chavan – Addl.GP in WP/1958/2026, IAL/12768/2026, WPL/14736/2026, WPL/26717/2026, WP/3601/26, WPL/16553/2026, WP/3669/26, WPL/23042/26. Smt, Usha Rahi – AGP, WPL/10536/2026, IAL/30803/26 WP/2735/2026, IAL/ 12828/2026, WPL/21942/26 IA/2874/2026, IAL/19867/26, IA/2829/26. Smt, Anupamaa Pawar-AGP, WP/2728/2026, IA/ 4601/2026 IA/2870/2026, IA/2873/26. Shri, Vikrant Parashurami – AGP, WP/2738/2026, WP/3825/2026 IAL/19942/2026. Shri, Himanshu Takke-AGP, WPL/13447/2026, WP/1744/21, WP/762/21, IA/146/21, WP/2957/26. Smt, Anjali Helekar- GP, WP/2936/2026, WP/5171/24 WP/3601/2026, WP/2298/2026. Shri, Manish Upadhye-AGP, WP/2936/2026, WPL/14902/2026, WP/3229/26, WP/2519/2026, WP/2850/2026,WPL/17133/2026, WP/2700/2026, IAL/3779/2026, WP/3978/2026. Page 9 of 14 06-WP-1958-2026.DOC Shri. Amar Mishra -AGP, WP/2681/2026. Shri. Vishal Thadani-Addl-GP, WP/2612/2026, IAL/19871/2026, WP/3659/2026. Shri, Dipesh Siroya AGP, WPL/14476/2026, WP/3682/2026. Shri, Mohit Jadhav-AddI-GP, WPL/14556/2026, WPL/14655/2026, WP/73/2025. Shri, Nishigandh Patil – AGP, WPL/14611/2026, WP/3664/2026, WP/5121/2024. Smt. Rita Joshi-AGP, WPL/14631/2026. Shri Prashant Kamble – AGP, WP/2993/9026 , IAL/ 19868/2126, IAL/14682/2026, WPL 16484/2026. Shri Suraj Gupte – AGP, WP/5171/2024, WPL 16357/2026 WP/3816/2026 WP/5102/2024. Shri, Akshay Patkar – AGP, WP/2847/2026, IAL/29547/2026, WPL/19912/2026. Smt Sheetal Malvankar AGP, WP/4148/2026, IA /3051/26 IAL/19889/2026, WP/2850/2026, WP/5153/2024. Shri, Milind More – Addl-GP, WPL/16307/2026 , WP/1862/2021, IA/125/2021 , Writ Petition /4077/2026. smt, Varsha Sawant-AGP, WP/1476/2026 IAL/24442/2025 WPL /16553/2026 WP/4991/2024. Shri, Rakesh Pathak-AGP, WP/825/2025 & WP/3234/2026. Smt, Gauri Sawant –AGP, WPL/19764/2026. Smt, Madhura Deshmukh – AGP, WP/3670/2026. Smt, Nazia Sheikh – AGP, WPL/26717/26, WPL/26747/2026. Shri, Shyamrao Gore – AGP, WP/5150/2024. Smt, Vrushali Kabre – AGP, WP/5211/24, WP/2920/2026, IAL/30296/2026. SR. NO. 7 WP/5512/2926 with connected matters.(AS) Mr. Kunal Kaul with Ms.Reet Nagpal i/b. J Sagar and Assoicates for the Petitioner in WP/5512/2026, WP/6487/2026, WP/5754/2026, WP/5752/2026, WP/5614/2026. Mr. Sanket S. Bora a/w Ms. Vidhi K. Punmiya with Mr. Amiya R. Das i/b. SPCM Legal for the Petitioner in WP/7138/2026. Mr. Malcolm Desai with Mr. Kunal Kaul, Ms.Reet Nagpal i/b. J Sagar and Assoicates for the Petitioner in WP/5753/2026. Mr. Kunal Kaul with Mr. Malcolm Desai, Ms.Reet Nagpal i/b. J Sagar and Assoicates for the Petitioner in WP/8531/2026. Mr. Vikramaditya Deshmukh with Mr. Amey Nabar, Mr. Gaurav Thakur and Ms. Aditi Kambli i/b A. S. Dayal and Associates for the Petitioner in WP/5569/2026. Page 10 of 14 06-WP-1958-2026.DOC For the Respondnets Mr. Jitendra B. Mishra, a/w Mr. Ashutosh Misra, for the Respondent No. 1 and 4 in WP/16093/2025, WP/15978/2025. Mr. Abhishek R Mishra i/b. Ms. Neeta Masurkar , for the Respondent No. 2 and 3 in WP/16093/2025, WP/15978/2025. Adv. Anjan Dasgupta with Adv. Rimali Batra with Adv. Sayalee Dolas i/b. DSK Legal for Respondent in WP/5512/2026 and WP/5569/2026. For Respondent-State. Smt. Neha S. Bhide GP a/w D. A. Chandurkar, Addl. G. P. , D. P. Kamble AGP for Respondent-State in WP/5512/2025, WP/15978/2025, WP/16093/2025, WP/5569/2026. Smt. Neha Bhide GP a/w Kavita Solunke, Addl. GP , G. R. Raghuvanshi AGP for Reposndent – State in WP/5570/2026, IA/4977/2026 in WP/5752/2026, WP/5614/2026. Smt. Neha S. Bhide, GP a/w P. P. Kakade, Addl. GP, P. M. J. Deshpande AGP for Respondent -State in WP/5753/2026, IAST/22229/2026 in WP/5754/2026, WP/ 6487/2026. Smt. Neha S. Bhide GP a/w Shruti D. Vyas, Addl. GP , A. R. Deolekar AGP for Respondent -State in WP/7373/2026, WP/7138/2026, WP/7870/2026, WP/8531/2026. Sr. No. 8 – WP/7340/2026 WITH WP/6834/2026(AS) Mr. Kunal Kaul with Ms.Reet Nagpal i/b. J Sagar and Assoicates for the Petitioner in WP/7340/2026. Mr. Malcolm Desai with Mr. Kunal Kaul, Ms.Reet Nagpal, Ms. Akanksha Tanvi i/b. J Sagar and Assoicates for the Petitioner in WP/6834/2026. Smt Shruti Vyas Addl.GP a/w Smt. P. J. GAvhane AGP for Rspondent/ State in WP/7340/2026 with WP/6834/2026. SR No. 6, Sr. No. 32 – WP/4200/2026 (OS) Sr. No. 36 – WP(L)/29047/2026 (OS) Mr. Pranaav Gupta with Mr. Tanmay Bhave with Rahi Jain and Mr. C. Keswani i/b Economic Laws Practice for the Petitioner in WP/4200/26 WP(L)/29047/26, WP/2850/26, WP/2519/2026 , WP/3816/26 , IA/4814/26, WP/2847/2026, IA(L)/29547/26. Ms. Jyoti Chavan , Addl. GP with Mr. Yugandhara Khanwilkar, AGP for State in WP/4200/2026. Mr. Vishal Thadhani, Addl GP with Nazia Sheikh , AGP for State in WP(L)/29047/2026. Page 11 of 14 06-WP-1958-2026.DOC Ms. Vrushali Kabre , AGP for the State in WP(L)/27880/2026.(Sr. No. 501) Ms. Jyoti Chavan, Addl. GP for State in IA(L)/31041/26 in WP/1958/2026. (Sr. No. 502) Sr. No. 6 – WP/1958/2026 with WP/2920/2026 (OS) Mr. Anjan Dasgupta with Ms. Rimali Batra a/w Ms. Sayalee Dolas i/b DSK Legal for Respondent in MSEDCL in Sr. No. 6. Mr. Arnav Ashtikar i/b DSK Legal for Respondent in MSEDCL in Sr No. 6. Mr. Anand Shirastava with Mr. Shivam Sinha with Mr. Smit Shah for Respondent No. 6. Mr. Shreyshth Sharma with Mr. Suhael Buttan, and Mr. Ashirwad Sapre with Ms. Meghranjani Chandu for Respondent in WP(L)/14611/2026. Ms. Nikita Jacob i/b KP Law Associates LLP, for the Respondent No.2 (MSEDCL) in WPL/14631/2026, WPL/14611/2026, WPL/14846/2026, WPL/13447/2026, WPL/14902/2026, WPL/14476/2026, WPL/21942/2026, for the Respondent No.3(MSEDCL) in WPL/14556/2026, WPL/14655/2026, for the Respondent No.2 (MSEDCL) in WP/5512/2026, WP/5614/2026, WP/5753/2026, WP/5754/2026, __________________________ CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 7th SEPTEMBER, 2026. PC:- 1. Heard Mr. Janak Dwarkadas, learned Senior Counsel, Mr. Kunal Kaul, learned Counse, Dr. Birendra Saraf, learned Senior Counsel and Mr. Pranaav Gupta, learned Senior Counsel appearing for the respective Applicants in IA (L) No. 31041/2026, IA(L) No. 30549/2026, IA(L) No. 30296/2026, IA(L) No. 30803/2026, IA No. 4814/2026 and IA No. 29547/2026. Also heard Ms. Jyoti Chavan, Addl. G. P. appearing for the State in these Interim Applications. Page 12 of 14 06-WP-1958-2026.DOC 2. These Interim Applications have been filed with a prayer to amend the respective Writ Petitions so as to bring on record certain subsequent developments that has taken place in these matters. 3. Ms. Jyoti Chavan, learned Addl. G.P. appearing for the Respondent-State, submits that she would have no objection if the prayer for amendment is allowed. However, the State be granted liberty to file composite reply in the amended Writ Petitions by granting four weeks time. Similar prayer is made by Ms. Nikita Jacob, learned Counsel appearing for the Respondent-MSEDCL. 4. Having regard to the statements made in the Interim Applications and the stand of the Respondents, the prayer for amendment stand(s) allowed. 5. Amendment be carried out in the respective Writ Petitions in terms of the projections made in the Applications, within one week from the date of up-loading of the order. Re-verification would stand dispensed with. 6. The Petitioner(s) to furnish amended copy of the Writ Petitions to the Respondents so as to enable them to file composite reply. 7. Four weeks’ time is grated to the Respondents to file reply. The Petitioner (s) would be at liberty to file rejoinder within four weeks thereafter. 8. Interim Applications stand disposed of accordingly. Page 13 of 14 06-WP-1958-2026.DOC WRIT PETITION NO. 4200 OF 2026 (SR.NO.32) WITH WRIT PETITION (L) NO. 29047 OF 2026 (SR.NO.36) 9. Mr. Pranaav Gupta, learned Counsel appearing for the Petitioner in Writ Petition Nos. 4200 of 2026 and Writ Petition (L) No. 29047 of 2026 (Sr.Nos. 32 & 36, respectively) submits that the issue involved in these Writ Petitions is pertaining to applicability of tax on sale of electricity to the captive consumers. The issue is subjudice in several Writ Petitions pending before this Court wherein, interim order of protection is operating. As such, the matter be clubbed together and similar ad-interim be passed in these cases as well. 10. In view of the above, issue notice returnable after eight weeks. Ms. Jyoti Chavan, learned Addl. GP waives service of notice on behalf of the Respondent-State. 11. The interim orders operating in the connected Writ Petitions to operate in the present Writ Petitions as well. However, the Respondents would be at liberty to reflect the amount of tax component in the successive bills without, however, initiating any coercive action in respect thereof. WRIT PETITION NO. 1958 OF 2026 ALONG WITH ALL CONNECTED WRIT PETITIONS 12. List the Writ Petitions along with connected matters for hearing on 2nd November, 2026, at 3-00 p.m. 13. Interim order, passed earlier, to continue. (ADVAIT M. SETHNA, J.) (SUMAN SHYAM, J.) {