Amit Manilal Haria and ors vs Joint Commissioner CGST and Central Excise and ors

Judgment text excerpt

Digitally signed by PRASHANT PRASHANT VILAS RANE VILAS RANE Date: WP5001-25.DOC 2026.02.25 11:43:28 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5001 OF 2025 1. Amit Manilal Haria 2. Hiren Uday Gada 3. Atul Hirji Maru ...Petitioners VS 1. The Joint Commissioner, CGST & Central Excise. 2. The Superintendent, CGST & CX, Range-V, Division V, Mumbai East Commissionerate. ...Respondents __________ Mr. Abhishek A. Rastogi with Pooja M. Rastogi, Meenal Songire, Aarya More, for Petitioners. Mr. Ram Ochani with Sangeeta Yadav, for Respondent Nos.1 and 2. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 27 JANUARY 2026. PRONOUNCED ON : 25 FEBRUARY 2026 ____________ JUDGMENT (Per G. S. Kulkarni, J.). 1. This petition under Article 226 of the Constitution of India challenges an order-in-original dated 1 February 2025 whereby the show cause notice dated 2 August 2024 issued to the petitioners by the Joint Commissioner (AE), CGST & C.Ex. Mumbai East, in the proceedings of one ‘M/s. Shemaroo Entertainment Limited’, has been confirmed not only against the said entity but also against the petitioners who are the Chief Financial Officer, Chief Executive Officer and Director and Joint Managing Director respectively, being the employees of the said entity, to the extent that the petitioners have been ordered with a penalty of Page 1 of 26 2026 P. V. Rane WP5001-25.DOC Rs.1,33,60,60,889/- each. The operative portion of the impugned order passed against the petitioners is required to be noted which reads thus: “(F). In respect of Shri, Atul Hirji Mara, Joint Managing Director; Shri, Hiren Gada, Chief Executive Officer, and Shri, Amit Haria, Chief Financial Officer of M/s. Shemaroo Entertainment Limited (i) I impose penalty am