2024:BHC-AS:14256-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11733 OF 2023 Indian Overseas Bank, a body corporate constituted under the Banking Companies (Acquisition & Transfer of Undertakings) Act, 1070 having Central Office at 763, Anna Salai, Chennai-600 002 and having Asset Recovery Management Branch at 5^th floor Maker Tower, “E” Wing Cuffe Parade, Mumbai – 400 005 through its Authorised Officer .. Petitioner Versus

1. Deputy Commissioner of State Tax, GST Department, having office at Room No. 725, 7^th floor, Konkan Bhavan, Raigad Division, CBD Belapur, Navi Mumbai-400 614.

2. State Tax Officer, Raigad Division, having office at Room No. 206, 2^nd floor, Konkan Bhyavan, Raigad Division, CBD Belapur, Navi Mumbai – 400 614.

3. Savair Energy Limited, having address at flat No.A-2601, Tower-4, Lodha New Cuffe Parade, Wadala, Mumbai – 400 037

4. Maharashtra Industrial Development Corporation, A Government of Maharashtra Undertaking, having office at A-33, Additional MIDC, Anand Nagar, Ambernath (East), District : Thane – 421 506. 5. State of Maharashtra, through Government Pleader, High Court, …Respondents Bombay Mr.Siddharth Samantaray a