GB TRADERS THR ITS COA vs UNION OF INDIA THR THE SECRETARY AND ORS

Judgment text excerpt

WP 8990-25.DOC LAXMI SUBHASH SONTAKKE Digitally signed by IN THE HIGH COURT OF JUDICATURE AT BOMBAY LAXMI SUBHASH SONTAKKE Date: 2026.04.10 CIVIL APPELLATE JURISDICTION 15:51:00 +0530 WRIT PETITION NO. 8990 OF 2025 G.B. Traders ...Petitioner Vs Union of India & Ors. ...Respondents _______ Ms. Ankita Vashistha a/w C. Bohra for the Petitioner. Ms. Mamta Omle i/b. Nitee P. for Respondents. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 1 APRIL 2026 ORAL JUDGMENT (PER AARTI SATHE, J.):- 1. Rule. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- “a) Declare that the Impugned Order-1 dated 22.08.2024 and Impugned Order-2 dated 10.10.2024 passed by the Respondent No. 2 (Exhibit "A" & "B" to the present Petition) - is perverse, is arbitrary, is passed in breach of principles of natural justice, is passed without proper application of mind, is ultra vires the provisions of Section 29 and 30 of the CGST Act read with corresponding rules made thereunder, is contrary to the rights and protections guaranteed under Articles 14, 21, 265 and 300A of the Constitution of India, and is issued wholly without and/or in excess of jurisdiction. b) 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 India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof quash and set aside the Page 1 of 15 Laxmi WP 8990-25.DOC Impugned Order-1 dated 22.08.2024 and Impugned Order-2 dated 10.10.2024 passed by the Respondent No. 1 (Exhibit "A" & "B"); c) issue a Writ of Mandamus or a