JOHNSON MATTHEY CHEMICALS INDIA PVT. vs UNION OF INDIA THROUGH MINISTRY OF FINANCE, DEPT OF REVENUE

904.WP-15536.23-2.DOCX ppn IN THE HIGH COURT OF JUDICATURE AT BOMBAY 1. Union of India ) Through the Ministry of Finance ) Department of Revenue, ) North Block, New Delhi. ) 2. Central Board of Indirect Taxes ) and Customs ) GST Policy Wing, ) Ministry of Finance ) Department of Revenue ) North Block, Central Secretariat ) New Delhi – 110001. ) 3. The Deputy Commissioner ) Division VI, COST & C. Ex. ) Raigad, Commissionerate ) nd 2 Floor, Plot No.1, ) Sector 17, Khandeshwar, ) Navi Mumbai – 410206. ) ...RESPONDENTS ______________________________________________________ Ms. Priyanka Rathi a/w Mr. Prasad Avhad i/by Mr. Kuldeep U. Nikam for the Petitioner. 904.WP-15536.23-2.DOCX Mrs. Neeta Masurkar a/w Mr. Harshad Shingnapurkar for the Respondents. ______________________________________________________ CORAM: M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 1 July 2025 PRONOUNCED ON: 8 July 2025 JUDGMENT(Per Jitendra Jain, J.) :- 1. Rule. Rule made returnable forthwith. By consent, heard finally at the admission stage. 2. This petition under Article 226 of the Constitution of India challenges an order passed by respondent no.3 whereby the petitioner’s revised TRAN-1 Form dated 28 November