CHEC TPL LINE 4 JOINT VENTURE vs UNION OF INDIA AND ORS

1 of 17 7.WP.2583.2025.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2583 OF 2025 CHEC-TPL Line 4 Joint Venture C/o TATA Projects Limited, 3rd floor, Transocean House, Lake Boulevard Road, Hiranandani Business Park, Powai, Mumbai-400076. Petitioner versus 1. Union of India through Ministry of Finance, Department of Revenue, North Block, New Delhi-110001. 2. The Joint Commissioner, Central Tax (Raigad Appeals), 5th floor, CGO Complex, CBD Belapur, Navi Mumbai-400614. 3. The Assistant Commissioner of CGT & C.Ex., 16th floor, Satra Plaza, Palm Beach Road, Sector-19D, Vashi, Navi Mumbai-400 073. 4. The Commissioner of CGST & C.Ex, 16th floor, Satra Plaza, Palm Beach Road, Sector-19D, Vashi, Navi Mumbai-400 073. Respondent _______ Mr.Prasad Paranjape with Mr.Kevin Gogri, Mrs.Dhruvi Shah i/by Lumiere Law Partners for Petitioner. Mrs.Shehnaz V.Bharucha and Ms.Niyati Mankad with Ms.Priyanka Singh for Respondents. _______ MANISH SURESHRAO 7.WP.2583.2025.DOC ORAL JUDGMENT – (Per : G.S.Kulkarni, J.) :- 1. Rule. Rule made returnable forthwith. Heard finally with the consent of the parties. 2. The Petitioner in this petition under Article 226 of the