Digitally

2024:BHsCig-nOedS b:1y3744-DB GAURI GAURI AMIT AMIT GAEKWAD GAEKWAD Date: 1/32 WP-2837-2021.doc

2024.09.06

11:11:22 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2837 OF 2021 Volvo Group India Pvt Ltd. formerly known ) as Volvo Buses India Pvt Ltd., a company ) incorporated under the Companies Act, ) 1956 having its registered office at ) Yalachahally Village, Tavarekere Post, )

Hoskote, Bangalore – 562 122 ) ...Petitioner V/s.

1. The Union of India ) through the Secretary, Ministry of Finance, ) Department of Revenue, 128-A/North Block ) New Delhi – 110 001 ) 2. Principal Commissioner RA & Ex-Officio ) Additional Secretary to the Government ) of India, 8^th Floor, World Trade Centre, ) Cuff Parade, Mumbai – 400 005 ) 3. The Commissioner of Central Tax, ) & Central Excise, Bangalore-I ) Commissionerate, Central Revenue Building ) P. B. No.5400, Queen’s Road, ) Bangalore – 560 001 ) 4. The Assistant Commissioner of Central ) Excise, Bangalore-I Division, Bangalore-I, ) Commissionerate, No.7, Girls School Street, )

Seshadripuram, Bangalore – 560 020 ) ...Respondents WITH WRIT PETITION NO.3128 of 2024 Siemens Limited ) a private limited company incorporated ) under the Companies Act, 1956 and having) its registered office at Birla Aurora, Level ) 21, Plot No.1080, Dr. Annie Besant Road, )

Worli, Mumbai – 400 030 ) .... Petitioner V/s.

1. The Union of India ) through Ministry of Law and Justice, ) Branch Secretariat, Aaykar Bhavan, Annex ) Building, 2^nd Floor, New Marine Line, ) Mumbai – 400 020 ) 2. Principal Commissioner & Ex-Officio ) Additional Secretary to the Government ) of India, 8^th Floor, World Trade Centre, ) Cuff Parade, Mumbai – 400 025 ) 3. Commissioner of CGST & Customs, Goa ) Old IPHB Complex, Near O/o. CEO, ) Altinho, Panaji, Goa, India ) 4. Asst. Commissioner of Central Goods & ) Service Tax, Goa, Old IPHB Complex, Near )

O/o. CEO, Altinho, Panaji, Goa, India ) ...Respondents WITH WRIT PETITION NO.2188 OF 2022 ABB Limited ) having its factory at Plot No.79 ) Street No.17, MIDC Industrial Area ) Satpur, Nashik – 422 007 and its registered ) office at Khanija Bhavan, 2^nd floor, East Wing )

49, Race Course Road, Bengaluru – 560 001 ) ...Petitioner V/s.

1. The Union of India ) through the Secretary, Ministry of Finance ) Department of Revenue, 128-A/North Block ) New Delhi – 110 001 ) 2. Principal Commissioner & Ex-Officio ) Additional Secretary to the Government ) of India, 8^th Floor, World Trade Centre, ) Cuff Parade, Mumbai – 400 005 ) 3. The Commissioner of Central Excise, ) Nashik Commissionerate, GST Bhawan, ) Plot No.155, P-34, NH Jaishtha & Vaishakha, )

Trimurti Chowk, CIDCO, Nashik – 422 008 ) 4. The Deputy Commissioner of Central ) Excise & CGST, Nashik-I Division, GST ) Bhawan, Plot No.155, P-34, NH Jaishtha ) & Vaishakha, Trimurti Chowk, CIDCO, )

Nashik – 422 008 ) ...Respondents WITH WRIT PETITION NO.2910 OF 2021 Volvo Group India Pvt Ltd. formerly known ) as Volvo Buses India Pvt Ltd., a company ) incorporated under the Companies ) Act, 1956 having its registered office at ) Yalachahally Village, Tavarekere Post, )

Hoskote, Bangalore – 562 122 ) ...Petitioner V/s.

1. The Union of India ) through the Secretary, Ministry of Finance, ) Department of Revenue, 128-A/North Block, ) New Delhi – 110 001 ) 2. Principal Commissioner RA & Ex-Officio ) Additional Secretary to the Government ) of India, 8^th Floor, World Trade Centre, ) Cuff Parade, Mumbai – 400 005 ) 3. The Commissioner of Central Tax, ) & Central Excise, Bangalore-I ) Commissionerate, Central Revenue Building, ) P. B. No.5400, Queen’s Road, ) Bangalore – 560 001 ) 4. The Assistant Commissioner of Central ) Excise, Bangalore-I Division, Bangalore-I, ) Commissionerate, No.7, Girls School Street, )

Seshadripuram, Bangalore – 560 020 ) ...Respondents WITH WRIT PETITION NO.3587 OF 2022 India Yamaha Motor P. Limited, having its ) factory at Plot No.VV-I, SIPCOT Industrial )

Park, Vallam Vadagal Village, S