MRJS LEAD PRIVATE LIMITED vs THE ASSISTANT COMMISSIONER OF STATE TAX (D-035) (INVESTIGATION) AND ORS

5-7-8-WP-6247-2024-FI.DOCX rsk IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6247 OF 2024 WITH WRIT PETITION NO.6447 OF 2024 WITH WRIT PETITION NO.6448 OF 2024 M/S. MRJS Lead Private Limited … Petitioner Versus The Assistant Commissioner … Respondents of State Tax And Ors. ___________________________________________________ Mr. Nitesh V. Bhutekar a/w. Mr. Prathamesh Mandlik, for Petitioner in all petitions. Mrs. Shruti D. Vyas, Addl. G. P. a/w. Mr. Aditya R. Deolekar, AGP, for Respondent Nos.1, 2 and 5/State. Mr. Jitendra B. Mishra a/w. Ms. Mamta Omle and Mr. Rupesh Dubey, for Respondent Nos.3, 4 and 6. ______________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 26 August 2025 PC:- 1. Heard learned counsel for the parties. 2. Learned counsel for the parties agree that these petitions can be disposed of by a common order since the issues raised are substantially similar. 3. In all these petitions, the challenge is to the impugned adjudication orders made pursuant to notices under Section 5-7-8-WP-6247-2024-FI.DOCX 74 of the Central Goods and Service Tax Act, 2017 (CGST Act). The challenge is also t