22002255::BBHHCC--GGOOAA::22006633--DDBB Suzana IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.2203 OF 2025 (FILING)

M/s. Milroc Good Earth Developers Having its office at 5th Floor, 501, Milroc Lar Menezes, SV Road, North Goa - 403001 Through its Partner Allaparthi Durga Prasad …. Petitioner Versus

1. Union of India, Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001

2. Additional Director, Directorate General of India (DGGI), Pune Zonal Unit, 201, Phoenix Building, 17, Bund Garden Road, Opp. Residency club, Pune - 411001

3. Additional Commissioner of Central Tax, Goa Commissionerate GST Bhavan, Patto Plaza, Panaji, Goa-403001

4. Joint Commissioner of of Central Tax, Goa Commissionerate GST Bhavan, Patto Plaza, Panaji, Goa - 403 001

5. State of Goa Though its Additional Secretary (Finance)

Secretariat, Porvorim – Goa … Respondents.

AND WRIT PETITION NO.2312 OF 2025 (FILING)

Mariposa Beach Grove Having its office at H.No. 250, Niramalnagar, XELDEM QUEPEM, South Goa, Goa - 403705 … Petitioner Through its Partner Mr. Sanjay Dattu Naik Gaonkar Versus

1. Union of India, Through the Secretary, Department of Revenue, Ministry of Finance, North