2026:BHC-AUG:5423-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD CRIMINAL WRIT PETITION NO. 885 OF 2025 Kanhaiya Nilambar Jha Age : 38 yrs, occ : service R/o 5, Mohammad Chawal, Golibar Road, Shanti Nagar, Ghatkopar West, Mumbai Petitioner Versus

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

2. Principal Commissioner Mr. Pradip Gurumurthy, CGST & Central Excise, Chhatrapati Sambhajinagar

3. Additional Commissioner (Preventive) Mr. Rajkumar Kendre, CGST & Central Excise, Chhatrapati Sambhajinagar

4. The Superintendent (Preventive)

Mr. B.S. Nade, CGST & Central Excise, Chhatrapati Sambhajinagar 5. State of Maharashtra, Through Secretary, Government of Law and Judiciary Dept.

Mantralaya, Mumabi Respondents …

Mr. R.F. Totala, i/b Mr. Vedant Kabra, Advocate for the petitioner.

Mr. A.G. Talhar, DSGI a/w Mr. Pratik Bothari and Ms. Nandini Chittal, Advocates for respondent Nos.1 to 4.

Mr. S.R. Wakale, A.G.P. for respondent No.5-State.

...

CORAM : SANDIPKUMAR C. MORE AND Y.G. KHOBRAGADE, JJ.

Reserved On : 19.12.2025 Pronounced on : 05.02.2026 Judgment (Per Sandipkumar C. More, J.) :

1. Rule. Rule made returnable forthwith. Hear