ASTUTE VALUERS AND CONSULTANTS PVT LTD vs UNION OF INDIA

PALLAVI 31-WP-74-2023 JUDGMENT.DOCX MAHENDRA WARGAONKAR 1. Union of India, represented by the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001. 2. Central Board of Indirect Taxes and Customs Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001. 3. Designated Committee Piramal Chamber, 8th Floor, Jijibhoy Lane Lalbaug, Parel – 400012. 4. Superintendent, CGST (Audit-II), Mumbai, Range-I Division-VII, Mumbai Central Commissionerate, 8th Floor, Piramal Chambers, Lalbaug, Mumbai – 400012 5. Assistant Commissioner, CGST (Audit-II), Mumbai, Range-I, Division-VII, Mumbai Central Commissionerate, 31-WP-74-2023 JUDGMENT.DOCX 8th Floor, Piramal Chambers, Lalbaug, Mumbai – 400012 6. Deputy Commissioner, CGST & Central Excise, Div-VII, Mumbai Central, 8th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug, Mumbai – 400 012 ...Respondents __________________________________________________________ Mr. Bharat Raichandani a/w Pritesh Kumar i/by UBR Legal Advocates for the Petitioner. Mr. Subir Kumar a/w S. D. Deshpande for Respondent Nos.2, 4, 5 and 6. __________________________________________________________ CORAM : M.S. Sonak & Advait M