SARLA PERFORMANCE FIBERS LIMITED vs UNION OF INDIA

Judgment text excerpt

JUDGMENT-WP-78-2025+F-1-II.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 78 OF 2025 Digitally Hikal Limited AMOL signed by AMOL PREMNATH 3rd and 6th Floor, The Great Eastern PREMNATH JADHAV JADHAV Date: 2025.09.24 Chamber, Sector – 11, Plot No. 28, CBD 13:43:01 +0530 Belapur, Navi Mumbai – 400614. … Petitioner Versus 1. Union of India, through Ministry of Law & Justice, Branch Secretariat, Aaykar Bhavan, Annex Building, 2nd Floor, New Marine Line, Mumbai – 400 020. 2. Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi – 110 001. 3. Office of the Commissioner, CGST and Central Excise, 1st Floor, C.G.O., Complex, CBD Belapur, Navi Mumbai – 400 614. 4. Joint Commissioner (Adjudication) 1st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614 5. The Assistant Commissioner CGST & C. Ex. Division – I Belapur Commissionerate 1st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614 6. The Superintendent … Respondents CGST & C. Ex. Range – V, Division – I, Belapur Commssionerate 1st Floor, Page 1 of 109 This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025 JUDGMENT-WP-78-2025+F-1-II.DOCX C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614. WITH WRIT PETITION NO. 465 OF 2021 Yasho Industries Limited, is a Public Limited Company having its office at 101-102, Peninsula Heights, C.D., Wing A, CD Barfiwala Road, Juhu Lane, Ganga Vihar, Andheri West, Mumbai, Maharashtra 400058. Through Shri Yayesh Jhaveri who is the Director of Petitioner Company, having his address at 1 Ashirwad, 21, Hatkesh Society, JVPD Scheme Road-6, Vileparle (West), Mumbai, Maharashtra 400056. … Petitioner Versus 1. U