# SMRUTI WAGHDHARE vs JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL UNIT

Court: Bombay High Court
Date: 2026-03-10
Citation: WP/839/2025
Petitioner: SMRUTI WAGHDHARE
Respondent: JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL UNIT

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IkY0b1puNEZOczY0OUFTQUFpM2laa2c9PSIsInZhbHVlIjoibXZ3YXI1QjAwRHZNMHE5aU5HbUMzRHFhSUQ2NDRCMVFXN2hXdU11TmFDbnQ2MklEb2xPa0VtUERFamlHUUZtb0E2dG5vdVp6c0o4K3hmVmYvN24xV3c9PSIsIm1hYyI6IjgyNzQyZjM1MTRlZmE2YjFlMDhkMTM4YzE4NTc2ODIzNTU1NzAwNDNmM2VlYjFkYmM0MWEwMmU2YTU0OTdlMTIiLCJ0YWciOiIifQ==?expires=1782763390&signature=0bf9bb511dd327cdd97d918abccd2161ac801ba78577b574aa4263aa7609b666)

## Judgment text (excerpt)

WP 839-25 (1).DOC T IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION LAXMI SUBHASH SONTAKKE WRIT PETITION NO. 839 OF 2025 1. Joint Director Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai 2. Senior Intelligence Officer Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai 3. Intelligence Officer Directorate General of GST Intelligence, Mumbai Zonal Unit NTC House, 3rd floor, 15, N.M. Road, Ballard Estate, Mumbai ...Respondents _______ Mr. Abhishek Rastogi a/w Pooja Rastogi, Meenal Songire, Aarya More for the Petitioner. Mr. Jitendra Mishra a/w Sangeeta Yadav, Rupesh Dubey & Ashutosh Mishra for Respondents. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 5th March 2026 PRONOUNCED ON : 10th March 2026 JUDGMENT (Per AARTI SATHE, J.):- 1. Rule. By consent of the parties heard finally. Laxmi WP 839-25 (1).DOC T 2. This Petition under Article 226 of the Constitution of India has been filed praying for the following substantive reliefs:- “(a) quashing the Order of Seizure dated 28.06.2023 issued in Form GST INS

https://niyam.ai/judgements/high-court/2026/march/smruti-waghdhare-vs-joint-director-directorate-general-of-gst-intelligence-mumbai-zonal-unit