2025:BHC-OS:16176-DB

Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO. 78 OF 2025

Hikal Limited

D si i g g n it e a d l l b y y 3^rd and 6^th Floor, The Great Eastern

AMOL

AMOL PREMNATH

PREMNATH JADHAV Chamber, Sector – 11, Plot No. 28, CBD

JADHAV Date:

2025.09.24

13:43:01 Belapur, Navi Mumbai – 400614. … Petitioner

+0530

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)

1^st Floor, C.G.O. Complex, CBD

Belapur Navi Mumbai – 400 614 5. The Assistant Commissioner

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 OF 2021 Yasho Industries Limited, is a Public Limited Company having its office at

101-102, Peninsula Heights, C.D., Wing A, CD Barfiwala Road, Juhu Lane, Ganga Vihar, Andheri West, Mumbai, Maharashtra 400058.

Through Shri Yayesh Jhaveri who is the Director of Petitioner Company, having his address at 1 Ashirwad, 21, Hatkesh Society, JVPD Scheme Road-6, Vileparle (West), Mumbai, Maharashtra 400056. … Petitioner Versus

1. Union of India, through Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi-110 001.

2. Central Board of Indirect Tax and Customs, through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001

3. The GST Council through the Secretary, 5^th Floor Tower, II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

4. The Assistant Director, Directorate of Revenue Intelligence, Kolkata Zonal Unit-8, Ho Chi-Minh Sarani, Kolkata – 700 071. … Respondents WITH WRIT PETITION NO. 2828 OF 2021 Prashi Pharma Private Limited Having office at Surya House 503, 5^th Floor, Shri Golvalkar Guruji Marg, RD.

No.7, near Vidyavihar Station, Vidyavihar (E) – 400 077, through Its Authorized Representative Shri Sunil K. Desai … Petitioner Versus

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

2. Goods and Service Tax Council GST Council Secretariat, 5^th Floor Tower II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

3. Central Board of Indirect Taxes and Customs (erstwhile CBEC)

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

110001.

4. Directorate of Revenue Intelligence, 8, Ho Chi-Minh Sarani, Kolkata – 700

071.

5. The State of Maharashtra through the Secretary Mantralaya, Madam Kama Road, Nariman Point, Hutatma Raj Guru Chowk, Mumbai

400021.

6. Commissioner of Central Goods and Service Tax, Mumbai Commissionerate - Mumbai East Division, Division-IX, Ravne-IV (Jurisdictional Office).

7. Commissioner of State Goods and Service Tax, Mumbai State-Maharashtra Zone, Mumbai North-West, Division-Ghatkopar, Charge-Kurla-702. … Respondents WITH WRIT PETITION NO. 3691 OF 2021 M/s. Alkem Laboratories Ltd.

Having his office at Alkem House, Senapati Bapat Marg, Lower Parel, Mumbai 400013. … Petitioner Versus

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

2. Goods and Service Tax Council through its Additional Secretary, 5^th Floor Tower II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

3. Central Board of Indirect Taxes and Customs (erstwhile CBEC)

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

110001.

4. Directorate of Revenue Intelligence, Zonal Unit 8, Ho Chi-Minh Sarani, Kolkata – 700 071.

5.