G Khanna and Company vs Union of India

Judgment text excerpt

Digitally signed (5) WP-208.25.DOCX by LAXMIKANT LAXMIKANT GOPAL GOPAL CHANDAN CHANDAN Date: 2025.09.25 18:14:06 +0530 lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 208 OF 2025 M/s. G. Khanna & Company ] A Proprietorship Firm ] having its registered office at ] Gala No.305, Plot No.8, ] Sterling Estate, ] Ramchandra Lane, Kachpada, ] Malad West, Mumbai – 400064 ] Authorized Signatory ] Mr. Gagan Satyapal Khanna ]..Petitioner Versus 1] Union of India ] Through the Secretary ] Department of Revenue ] Ministry of Finance, ] North Block, ] New Delhi – 110 001 ] ] 2] State of Maharashtra ] Through the Secretary ] Ministry of Finance, ] Department of Revenue, ] Mantralaya, ] Mumbai – 400 001 ] ] 3] Joint Commissioner (Appeals-III) ] CGST & CX, Mumbai ] Page 1 of 6 (5) WP-208.25.DOCX 9th Floor, Piramal Chambers, ] Jijibhoy Lane, Lalbaug ] Parel, Mumbai – 400012 ] ] 4] Deputy Commissioner, ] CGST & CX, Mumbai West ] Commissionerate, Takshashila ] Building, Samant Estate, ] Goregaon (East), ] Mumbai – 400063 ]..Respondents ______________________________________________________ Mr Mahesh Raichandani, a/w Adv. Dhanishtha Kawale i/by UBR Legal Advocates, for the Petitioner. Mr J B Mishra a/w Mr. Ashutosh Mishra for Respondent No.1- UOI. Mr Himanshu Takke, AGP, for Respondent No.2 – State. Ms Shehnaz Bharucha a/w Adv. Saket Ketkar for Respondent Nos. 3 & 4.. ______________________________________________________ CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 23 September 2025 ORAL JUDGMENT :- (Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The challenge in this Petition is to the Ord