WEST INDIA CONTINENTAL OILS FATS PVT. LTD vs THE UNION OF INDIA

1. The Union of India, through the Secretary Ministry of Finance, Department of Revenue, New Delhi 2. The Assistant Commissioner, Division IV CGST & Central Excise, Mumbai Central have his office at Mumbai Central, 115, GST Bhavan, M. K. Road, Churchgate, Mumbai – 20 3. The Commissioner, CGST and CX, Mumbai Central have his office at 115, GST Bhavan, M. K. Road, Churchgate, Mumbai-20 ...Respondents ______________________________________________________ Mr. Jas Sanghavi a/w Ms. Linzy Sharan, Mr. Vikas Poojary i/by PDS Legal for the Petitioner. Mr. Y. R. Mishra a/w Mr. Saket R. Ketkar for the Respondents. ______________________________________________________ WP-3000-2023.DOCX CORAM : M.S. Sonak & Advait M. Sethna, JJ. RESERVED ON : 07 October 2025 PRONOUNCED ON : 17 October 2025 JUDGMENT.:- (Per Advait M. Sethna, J.) 1. The Petitioner has approached this Court by filing the present Petition under Article 226 of the Constitution of India praying for the following substantive reliefs which read thus: - “a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of