VALMET FLOW CONTROL PRIVATE LIMITED THRO. ITS AUTHORISED DIRECTOR vs UNIION OF INDIA THROUGH ITS SECRETARY

18-WP-14685-2025.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14685 OF 2025 Valmet Flow Control Pvt. Ltd. Thr. Its Authorised Director Shri Vishwas Sham Lele Aged about 50 years, Occ. Business, having registered office at Prop No.560, Manpada Road, Near Bhopar Village, Thane Maharashtra 421204 Mumbai – 400097. ...Petitioner Versus 1. Union of India, Through its Secretary, Department of Finance, Jeevan Deep, Building, Sansad Marg, New Delhi – 01. 2. Central Board of Indirect Taxes and Customs, Through its Chairperson, North Block, Central Secretariat, New Delhi – 110001. 3. Assistant Commissioner of GST & Central Excise, Division – III, Thane Rural, 4th Floor, Vardan Chamnbers, Wagle Industrial Estate, MIDC, Thane ...Respondents _________ Mr. Ram Heda i/b Priyanka Shukla for Petitioner. Mr. Siddharth Chandrashekhar a/w Ms. Niyati Mankad a/w Ms. Priyanka Singh for Respondent Nos.1 to 3. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 22 APRIL 2026 Oral Judgment (Per : - G. S. Kulkarni, J.) 1. Rule, made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of Ind