# UNION OF INDIA THROUGH THE MINISTRY OF FINANCE vs TATA SONS PRIVATE LIMITED FORMERLY TATA SONS LIMITED

Court: Bombay High Court
Date: 2026-04-30
Citation: IAL/17868/2023
Petitioner: UNION OF INDIA THROUGH THE MINISTRY OF FINANCE
Respondent: TATA SONS PRIVATE LIMITED FORMERLY TATA SONS LIMITED

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlMydFZIcWhndzV5djlMZkUzMzZQeGc9PSIsInZhbHVlIjoiTlQ2a09tWGVHeERxRk1tUmJXSjFCQXZsRjFWSURuOXgyMWVTNWRjcjNTcmtNakw3WnRkQ0d1MVdML2NwSHo2c3hGb0dLWHRWbzQraEh3Wm0yekNab3c9PSIsIm1hYyI6ImVkNjVmNzMxN2U1NTQwYzBjYWM1ZjJhOTE5NjZjYzJkZDFhYWI4ZjQwZGVhYjg4ZjY4NmY3ZjljNDI0YmEwOTEiLCJ0YWciOiIifQ==?expires=1782758878&signature=7d7e32cfcd2e7b4f796937b4d99740ff9d1a9a640cd6c7c16d4f7cc2a113f094)

## Judgment text (excerpt)

1-WP4914-22RESERVED.DOC 2026:BHC-OS:11242-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 4914 OF 2022 WITH INTERIM APPLICATION (L) NO. 17868 OF 2023 Tata Sons Private Ltd. )...Petitioner vs 1. Union of India, through the Ministry of Finance ) 2. Central Board of Indirect Taxes & Customs ) 3. Additional Director, Directorate General of ) GST Intelligence 4. Joint Director, ) Directorate General of GST Intelligence ) 5. Joint/Additional Commissioner, ) Mumbai South Commissionerate. )...Respondents __________ Mr. Arvind Datar, Sr. Adv. (through V. C.) a/w Mr. Rohit Jain, Chirag Shetty and Ms. Ayushi Agrawal i/b Economic Laws Practice for the petitioner. Mr. Anil C. Singh, ASG a/w Jitendra Mishra, Aditya Thackker, Sangeeta Yadav, Ashutosh Mishra, Rupesh Dubey, Adarsh Vyas for Respondents. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON: 27 JANUARY 2026. PRONOUNCED ON: 30 APRIL 2026 JUDGMENT: (Per G. S. Kulkarni, J.) 1. Rule, returnable forthwith. Respondents waive service. Heard finally by consent of the parties. 2. This Petition under Article 226 of the Constitution of India challenges the legality and validity of (i

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