M.S.Karnik, J. - (1.) Rule. The respondents waive service. By consent, Rule made returnable forthwith and heard finally.
(2.) Since common questions of law and facts arise in these Petitions, the same can conveniently be disposed of by a common judgment. For the purpose of appreciating the controversy raised between the parties, facts from Writ Petition No. 2795 of 2018 are taken into consideration.
(3.) Invoking the jurisdiction of this Court under Article 226 of the Constitution of India, the petitioners pray for the following reliefs: (a) A Writ of Certiorari or a Writ in nature of Certiorari or any other appropriate Writ declaring that the grant of prospective effect would operate in terms of section 52(2) of the BST Act, for all the periods/transactions up to the date of passing of the order by the Tribunal on 20/01/2015 and the decision of the Hon'ble High Court on merit would be applicable only to the periods/transactions after 20/01/2015. (b) Writ of Certiorari or a Writ in nature of Certiorari or any other appropriate Writ for quashing and setting aside the totally illegal and arbitrary Assessment Orders passed for the period 2013-14 as illegal, unreasonable, untenable and vindictive and without jurisdiction to the extent it is passed contrary to the directions of this Court in Writ Petition No. 2217 of 2015 dated 22nd March 2018 and to grant prospective effect to its judgment and protect the Petitioner for all the periods up to 20th January 2015. (c) A Writ of Certiorari or a Writ in nature of Certiorari or any other appropriate Writ for quashing and setting aside, the Assessment Order for the period 2011-12 to the extent it is passed contrary to the order and the judgment passed by this Hon'ble Court in Writ Petition No. 2217 of 2015 dated 22nd March 2018 and to grant benefit of prospective effect. (d) In the alternative, to direct the Assessing Officer pass appropriate Orders of rectification for the period 2011-12 & 2013-2014 to give the effect of prospective effect in both the years in terms of the judgment and Order of this Hon'ble Court dated 22.03.2018. (e) Pending the notice, admission and final hearing of this Petition this Hon'ble Court, restrain the Respondents from raising any demand for any years up to 20-01-2015, by disallowing goods return claim as also treating the process as Manufacture and permanently thereafter. (f) Pending the notice, admission and final hearing of this Petition this Hon'ble Court may be pleased to stay the recovery of demand raised by the impugned Assessment Orders passed for the periods 2013-14 and 2011-12. (g) No coercive measures of recovery be taken against the Petitioner by the Respondents based on the assessments under challenge for the period 2011-12 and 2013-14. (h) Hearing of this Petition may please be expedited. (i) Ex-parte Ad-interim relief in terms of prayer (e), (f) and (g) herein above. (j) Any such orders that the Court may deem fit. The facts of the case in brief are as under :;