2024:BHC-OS:5302 Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 30198 OF 2023 Shantanu Sanjay Hundekari … Petitioner Versus

1. Union of India, through Secretary, Ministry of Finance, North Block, New Delhi.

2. State of Maharashtra, through Principal Secretary, Finance Department, Government of Maharashtra, Mumbai.

3. Joint Director, Director General of Goods and Service Tax Intelligence, 6th & 7th floor, “I-the Address:, Opp. H.C.G. Hospital, Near Sola Flyover, Sola, Ahmedabad, Gujarat.

4. The Additional/Joint Commissioner, Thane Commissionerate, Accel House, Road No. 22, MIDC, Wagle Industrial Estate, Thane (West). …Respondents WITH WRIT PETITION (L) NO. 30199 OF 2023 Vikas Agarwal … Petitioner Versus

1. Union of India, through Secretary, Ministry of Finance, North Block, New Delhi.

2. State of Maharashtra, through Principal Secretary, Finance Department, Government of Maharashtra, Mumbai.

3. Joint Director, Director General of Goods and Service Tax Intelligence, 6th & 7th floor, “I-the Address:, Opp. H.C.G. Hospital, Near Sola Flyover, Sola, Ahmedabad, Gujarat.

4. The Additional/Joint Commissioner, Thane Commissionerate, Accel House, Road No. 22, MIDC, Wagle Industrial Estate, Thane (West). …Respondents WITH WRIT PETITION (L) NO. 30200 OF 2023 Yogesh Agarwal … Petitioner Versus

1. Union of India, through Secretary, Ministry of Finance, North Block, New Delhi.

2. State of Maharashtra, through Principal Secretary, Finance Department, Government of Maharashtra, Mumbai.

3. Joint Director, Director General of Goods and Service Tax Intelligence, 6th & 7th floor, “I-the Address:, Opp. H.C.G. Hospital, Near Sola Flyover, Sola, Ahmedabad, Gujarat.

4. The Additional/Joint Commissioner, Thane Commissionerate, Accel House, Road No. 22, MIDC, Wagle Industrial Estate, Thane (West). …Respondents WITH WRIT PETITION (L) NO. 30241 OF 2023 Mamta Gupta … Petitioner Versus

1. Union of India, through Secretary, Ministry of Finance, North Block, New Delhi.

2. State of Maharashtra, through Principal Secretary, Finance Department, Government of Maharashtra, Mumbai.

3. Joint Director, Director General of Goods and Service Tax Intelligence, 6th & 7th floor, “I-the Address:, Opp. H.C.G. Hospital, Near Sola Flyover, Sola, Ahmedabad, Gujarat.

4. The Additional/Joint Commissioner, Thane Commissionerate, Accel House, Road No. 22, MIDC, …Respondents Wagle Industrial Estate, Thane (West).

Mr. Harish Salve, Senior Advocate a/w. Ms. Anuradha Dutt, Ms. Fereshte Setha, Mr. Tushar Jarwal, Mr. Pranav Bansal, Mr. Rahul S., Mr. Mohit Tiwari, Ms. Mrunal P., Mr. Ameya Pant, Mr. Abhishek Tilak, Ms. Snigdha Mishra, Mr. Ashish Mishra, Coral Shah i/b. DMD Advocates for the petitioners.

Mr. M.P. Sharma a/w. Ms. Mamta Omle for respondent nos. 1, 3 and 4.

Mr. Vishal Thadani, Addl. G.P. for respondent no. 2 in WPL/30198/2023.

Ms. Jyoti Chavan, Addl. G.P. for the State in WPL/30199/2023. Mr. Himanshu Takke, AGP for the State in WPL/30200/2023.

Smt. Jaymala J. Ostwal, Addl. G.P. for State in WPL/30241/2023.

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CORAM: G. S. KULKARNI &

FIRDOSH P. POONIWALLA, JJ.

DATED: 21 February, 2024 PRONOUNCED ON 28 March, 2024 _____________

Judgment : (Per G.S. Kulkarni, J.)

1. Rule. Returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

2. These are four petitions which involve a common challenge. The facts in all these petitions are similar, hence they can be disposed of by this common judgment.

3. At the outset we may state that this case before the Court is quite peculiar unto itself. The petitioners in each of these petitions are individuals. They are employees of a shipping company, who have been foisted with a show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017 whereupon a demand of Rs.3731,00,38,326/- towards penalty is being demanded from them being the tax amount stated to be defaulted by the employer.

4. Thus briefly the challenge as mounted in these petitions is to the