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, Department of Revenue, Ministry of Finance, North Block New Delhi – 110 001

2. Commissioner of CGST & CX, Mumbai West Commissionerate

1st Floor, Mahavir Jain Vidhyalaya C.D. Barfiwala Road, Juhu Lane Andheri (West), Mumbai–400 058 … Respondents WITH WRIT PETITION NO. 825 OF 2021 Leighton India Contractors Pvt. Ltd. having its office at Tower No 3, 6th Floor Equinox Business Park, Off Bandra Kurla Complex, Mumbai - 70 … 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 … Respondents The Joint Commissioner CGST & CX, Mumbai East Commissionerate having office at

9th Floor, Lotus Info Center, Station Road, Parel (East), Mumbai-400012 WITH WRIT PETITION NO. 1822 OF 2021 Abhyudaya Co-Operative Bank Ltd.

a Co-operative Bank registered under the Multi-State Co-operative Societies Act 2002 and having its registered office at KK Tower, Abhyudaya Bank Lane, Ground floor, Off GD Ambekar Marg Parel Village, Mumbai – 400 012 … Petitioner Versus

1. The Union of India through, The Joint Secretary, Department of Revenue, Ministry of Finance, 46/North Block, New Delhi-110001

2. The Central Board of Indirect Taxes and Customs Department of Revenue, Ministry of Finance, 46, North Block, New Delhi-110 001

3. The Director General Directorate General of GST Intelligence having his office at West Block 8, Wing-3, Sector-1 RK Puram, New Delhi – 110066

4. The Principal Additional Director General Directorate General of GST Intelligence Mumbai Zonal Unit having his office at NTC House, III Floor 15 NM Road, Ballard Estate, Mumbai - 400001 … Respondents WITH WRIT PETITION NO. 1449 OF 2021 M. R. Realtors Having office at Ground Floor, Galaxy Royale, Teen Dongri, Yashwant nagar, Goregaon West, Mumbai-400062 Through its partner Abdul Aziz Ak Barudgar … Petitioner Versus

1. The Union of India represented by the Secretary, Department of Revenue, Ministry of Finance, North Block New Delhi – 110 001

2. Commissioner of CGST & CX, Mumbai West Commissionerate

1st Floor, Mahavir Jain Vidhyalaya C.D. Barfiwala Road, Juhu Lane Andheri (West), Mumbai–400

058 … Respondents WITH WRIT PETITION NO. 1714 OF 2021 Galaxy Realtors Having office at Durwankur C.H.S.L. Gr.1, Wing – B Shahji Raje Marg, Vile Parle Mumbai – 400 0057 … Petitioner Versus

1. The Union of India represented by the Secretary, Department of Revenue, Ministry of Finance, North Block New Delhi – 110 001

2. Commissioner of CGST & CX, Mumbai West Commissionerate

1st Floor, Mahavir Jain Vidhyalaya C.D. Barfiwala Road, Juhu Lane Andheri (West), Mumbai–400

058 … Respondents WITH WRIT PETITION NO. 5375 OF 2022 Dr Vinod Ranvirsing Vij Proprietor `Clinque Aesthetica’

Navi Mumbai 400703 … Petitio