EAGLE SECURITY AND PERSONNEL SERVICES THROUGH SOLE PROPRITETOR VEENA CHITTERSEN BY POA vs UNION OF INDIA,THROUGH THE SECRETARY,MINISTRY OF FINANCE (REVENUE)

Judgment text excerpt

2025:BHC-OS:13748-DB Sayyed 3-WP.1687.2024.(j).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1687 OF 2024 M/s. Eagle Security & Personnel Services through Veena Chittersen Sharma (proprietor) (Eagle for short), situated at Shop No.12, Nirmala Co-op. Housing Society Ltd., JP Road, Andheri (West) Mumbai – 400 058 ...Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi – 110 001 2. State of Maharashtra through the Secretary, Finance Department Mantralaya, Madam Cama Road, Hutatma Rajguru Chowk, Nariman Point, Mumbai – 400 032 3. The GST Council, through the Secretary, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi – 110 001 4. The Central Board of Indirect Taxes and Customs, through the Chairman, North Block, New Delhi – 110 001 ...Respondents _____________________________________________________ Mr. Shreyas Shrivastava (through VC) a/w Mr. Saurabh R. Mashelkar for the Petitioner. _____________________________________________________ Page 1 of 25 Sayyed 3-WP.1687.2024.(j).docx CORAM : M. S. Sonak & Jitendra Jain, JJ. RESERVED ON : 5 August 2025 PRONOUNCED ON : 18 August 2025 JUDGMENT:-(Per Jitendra Jain, J.) 1. Rule. By consent of the party, same is taken for final hearing at the stage of admission itself. 2. This petition under Article 226 of the Constitution of India is filed seeking the following reliefs:- “(a) That this Hon’ble Court be pleased to issue a writ of Mandamus or Certiorari, or any other writ, order or direction by reading down Section 17(3) of the CGST Act and MGST Act in so far the same treats the taxable supplies under RCM as exempt supplies without there being any reasonable basi