Balgowan, 24, of Marchburn Crescent, Aberdeen, faced a total of seven charges at Aberdeen Sheriff Court.
Balgowan denied all the charges
In addition to the two charges of theft of fuel, he is also accused of reset of a stolen vehicle, driving without insurance and while disqualified, fraudulently displaying a false registration plate, and resisting, obstructing or hindering police.
He denied all the charges.
Meanwhile a co-accused, Nicole Duncan, 24, of Willowbank Road, Aberdeen, faced a charge of allowing herself to be carried in a vehicle taken without consent.
She also pled not guilty.
Sheriff Mark Stewart released the pair on bail and fixed a pre-trial hearing for April next year.