2025:BHC-OS:16404-DB Chaitanya IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 822 OF 2021 Digitally signed by CHAITANYA CHAITANYAASHOK ASHOK JADHAV JADHAV Date:

2025.09.26

1 + 3 0 : 5 3 3 0 0 :10 Rochem Separation Systems (India)

Pvt. Ltd. a company incorporated under the Companies Act, 1956 and having its registered office at

101, Dheeraj Arma, Anant Kanekar Road, Bandra (East), Mumbai-400051 … Petitioner Versus

1. The Union of India Through its Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi - 110001

2. The Principal Commissioner CGST & CX, Mumbai East Commissionerate having office at

9th Floor, Lotus Info Center, Station Road, Parel (East), Mumbai-400012

3. The Joint Commissioner CGST & CX, Mumbai East Commissionerate having office at

9th Floor, Lotus Info Center, Station Road, Parel (East), Mumbai-400012 … Respondents WITH WRIT PETITION NO. 1466 OF 2021 Pyramid Developers … Petitioner Having office at 5th Floor, Gayatri Plaza, Turner Road, Bandra, Mumbai – 400 050 Through its Partner Mr. Rafique Maqbool Qureshi Versus

1. The Union of India represented by the Secretary