2025:BHC-OS:16318-DB (5) WP-208.25.DOCX Digitally signed by LAXMIKANT LAXMIKANT GOPAL GOPAL CHANDAN CHANDAN Date:

2025.09.25

18:14:06 +0530 lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 208 OF 2025 M/s. G. Khanna & Company ] A Proprietorship Firm ] having its registered office at ] Gala No.305, Plot No.8, ] Sterling Estate, ] Ramchandra Lane, Kachpada, ] Malad West, Mumbai – 400064 ] Authorized Signatory ]

Mr. Gagan Satyapal Khanna ]..Petitioner Versus

1] Union of India ]

Through the Secretary ] Department of Revenue ] Ministry of Finance, ] North Block, ] New Delhi – 110 001 ]

]

2] State of Maharashtra ]

Through the Secretary ] Ministry of Finance, ] Department of Revenue, ] Mantralaya, ] Mumbai – 400 001 ]

]

3] Joint Commissioner (Appeals-III) ]

CGST & CX, Mumbai ]

9th Floor, Piramal Chambers, ] Jijibhoy Lane, Lalbaug ] Parel, Mumbai – 400012 ]

]

4] Deputy Commissioner, ]

CGST & CX, Mumbai West ] Commissionerate, Takshashila ] Building, Samant Estate, ] Goregaon (East), ]

Mumbai – 400063 ]..Respondents ______________________________________________________ Mr Mahesh Raichandani, a/w Adv. Dhanishtha Kawale i/by UBR Legal Advocates, for the P