Aarti Drugs Limited vs UNION OF INDIA

Judgment text excerpt

11-WPL-31254-2024-F.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 31254 OF 2024 Aarti Drugs Limited Ground Floor, Plot No. 109-D, Road No. 29, Sion (East), Mumbai – 400022. …Petitioner Versus 1. Union of India Notice to be served through Ministry of Finance, Department of Revenue, New Delhi – 110 001. AMOL PREMNATH 2. The Chairman JADHAV Digitally signed by Central Board of Indirect AMOL PREMNATH JADHAV Date: 2025.07.10 18:30:43 +0530 Taxes & Customs, Ministry of Revenue, North Block, New Delhi – 110001. 3. Joint Secretary Tax Research Unit, Central Board of Indirect Tax & Customs, Ministry of Revenue, North Block, New Delhi- 110001. Page 1 of 7 11-WPL-31254-2024-F.DOCX 4. Additional Director General Directorate of Revenue Intelligence Visakhapatnam Regional Unit, Door No. 11-3-3/1, Plot No. 15, Gangapur Layout, Near Governor’s Bungalow, Visakhapatnam – 530 003 5. Senior Intelligence Officer Directorate of Revenue Intelligence Visakhapatnam Regional Unit, Door No. 11-3-9/1, Plot No. 15, Gangapur Layout, Near Governor’s Bungalow, Visakhapatnam 530 003. …Respondents ______________________________________________________ Mr Prasannan Namboodiri, with ms Pallavi Dabak, for the Petitioner. Mr Jitendra B Mishra, with Ms Sangeeta Yadav & Mr Rupesh Dubey, for the Respondent 4 and 5. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 07 July 2025 ORAL JUDGMENT (Per M S Sonak, J) 1. Heard learned Counsel for the parties. 2. The Petitioner seeks the following substantive reliefs: - a. That the Hon’ble Court may be pleased to issue a writ of certiorari, to call for the records in the Page 2 of 7 11-WPL-31254-2024-F.DOCX proceedings of the Respondent No. 1 & 2 in the mat