Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying doctrine of separation of powers

Rohan Lobo Vs State of Goa (Bombay High court) Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions. Facts- The petitioners in this batch of petitions challenge the non- implementation of this Court’s decisions in Writ Petition No.424 of 2018 and connected matters despite Special Leave Petitions against the same being dismissed by the Hon’ble Supreme Co...