2025:BHC-AS:37904-DB Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 78 OF 2025 Hikal Limited

3^rd and 6^th Floor, The Great Eastern Chamber, Sector – 11, Plot No. 28, CBD Belapur, Navi Mumbai – 400614. … Petitioner Versus

1. Union of India, through Ministry of Law & Justice, Branch Secretariat, Aaykar Bhavan, Annex Building, 2^nd Floor, New Marine Line, Mumbai – 400 020.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi – 110 001.

3. Office of the Commissioner, CGST and Central Excise, 1^st Floor, C.G.O., Complex, CBD Belapur, Navi Mumbai – 400 614.

4. Joint Commissioner (Adjudication)

Digitally signed by 1^st Floor, C.G.O. Complex, CBD AMOL AMOL PREMNATH PREMNATH JADHAV Belapur Navi Mumbai – 400 614 JADHAV Date:

2025.09.11

18:40:01 5. The Assistant Commissioner +0530 CGST & C. Ex. Division – I Belapur Commissionerate 1^st Floor, C.G.O.

Complex, CBD Belapur Navi Mumbai – 400 614

6. The Superintendent … Respondents CGST & C. Ex. Range – V, Division – I, Belapur Commssionerate 1^st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614.

WITH WRIT PETITION NO. 465